Skip to content
Back to index
V1237-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Incomes from pharmacy activities must be declared if licence ownership is held

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.

The question raised

Whether the taxpayer must continue to declare their income and expenses as income from economic activities in the Personal Income Tax.

The DGT's ruling

Income from pharmacy activities is attributable to the person appearing as the holder of the establishment's license or authorization. To the extent that the taxpayer holds such authorization, even if provisionally due to a judicial process, the income from the pharmacy must be attributed to them as income from economic activities. Net income shall be determined by the difference between income and deductible expenses in accordance with Corporate Tax regulations.

Book your free first meeting