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A query was raised regarding whether a pharmacy can be a taxpayer for Corporate Tax purposes. The DGT ruled that, as pharmacy activities are non-transferable to the physical owner, the returns must be taxed under Personal Income Tax.
Cuestión planteada Posible aplicación a las farmacias del artículo 7, apartado 1, letra a) de la Ley del Impuesto sobre Sociedades.
Las actividades de adquisición, custodia y dispensación de medicamentos corresponden legalmente al farmacéutico propietario-titular y no pueden ser ejercidas por una sociedad mercantil. Por tanto, los rendimientos de la oficina de farmacia no tributan por el Impuesto sobre Sociedades, sino por el IRPF del titular, ya sea de forma individual o en régimen de atribución de rentas.
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