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A person acquired a pharmacy office, but the Pharmaceutical College rejected their nomination as owner. The query asks whether income and expenses must still be declared as economic activities. The DGT responds that as long as authorisation is held, even provisional, such incomes must be classified as economic activities.
Cuestión planteada Si la consultante debe continuar declarando sus ingresos y gastos como rendimientos de actividades económicas en el Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos de la actividad de farmacia son imputables a la persona que figure como titular de la licencia o autorización del establecimiento. En la medida en que la consultante disponga de dicha autorización, aunque sea de forma provisional por un proceso judicial, debe atribuirse los rendimientos de la oficina de farmacia como rendimientos de actividades económicas. El rendimiento neto se determinará por diferencia entre ingresos y gastos deducibles siguiendo las normas del Impuesto sobre Sociedades.
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