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A query was made regarding the tax treatment of profits obtained by a participant in a joint account contract for a pharmacy. The DGT indicates that, under the standard configuration of this contract, the participant earns income from movable capital.
Cuestión planteada Tratamiento fiscal de dicha cantidad en el Impuesto sobre la Renta de las Personas Físicas.
En un contrato de cuentas en participación, las aportaciones del partícipe pasan al patrimonio del gestor. Por tanto, los rendimientos obtenidos por el partícipe por la cesión de sus fondos al gestor se califican como rendimientos del capital mobiliario. El resultado para el partícipe será la diferencia entre las cantidades percibidas al finalizar el contrato y las aportaciones realizadas. Para el gestor, estos rendimientos serán gastos deducibles o rendimientos de la actividad económica.
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