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A pharmaceutical professional sought guidance on how to tax the sale of her pharmacy premises following the dissolution of a community property regime. The DGT clarifies that income from stock and gains from goodwill belong solely to the person conducting the activity, whereas gains from fixed assets are divided according to the ownership of the assets.
Cuestión planteada Tributación de la venta de la oficina de farmacia en el Impuesto sobre la Renta de las personas Físicas de la consultante.
La transmisión de existencias genera rendimientos de la actividad económica imputables íntegramente a la titular de la actividad. La ganancia o pérdida por el inmovilizado se determina por la diferencia entre el valor de transmisión y el valor contable. El fondo de comercio se calcula como la diferencia entre el precio de venta y el valor de mercado de los activos individuales, siendo su ganancia imputable únicamente a la titular de la actividad. Las ganancias por elementos del inmovilizado de naturaleza ganancial se imputan a ambos cónyuges por mitad.
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