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A pharmacist inquired whether all income from their pharmacy should be attributed to them following a separation from their spouse, with whom they were under the community property regime. The Directorate General for Taxes (DGT) ruled that income is considered to be earned by the person who carries out the activity on a regular, personal, and direct basis.
Cuestión planteada Atribución de los rendimientos de la oficina de farmacia en el Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos de las actividades económicas se consideran obtenidos por quienes realicen de forma habitual, personal y directa la ordenación de los medios de producción y recursos humanos. Se presume que estos requisitos concurren en quienes figuren como titulares de las actividades económicas. Por tanto, el farmacéutico titular debe imputarse en su totalidad el rendimiento neto obtenido.
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