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V1352-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

All income from economic activities must be attributed to the business owner for Personal Income Tax purposes

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.

The question raised

Attribution of income from the pharmacy office in the Personal Income Tax.

The DGT's ruling

Income from economic activities is considered to be obtained by those who habitually, personally, and directly organize the means of production and human resources. It is presumed that these requirements are met by those appearing as holders of the economic activities. Therefore, the pharmacist who is the holder must be attributed the total net income obtained.

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