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Two pharmaceutical entities operate through a participating account contract, but only one is the authorized owner. They inquire whether a change in ownership to make both co-owners implies the transfer of 50% of the business.
Question posed: Whether, for Personal Income Tax purposes, the transfer of 50% of the business from one of the applicants to the other must be understood to occur.
The sale and purchase of an ownership interest in a pharmacy involves the transfer of a commercial business and its license or authorization. The amount from the sale of inventory shall be considered full income from the activity. Gains or losses from tangible or intangible fixed assets shall be quantified as capital gains or losses pursuant to Article 28.2 of the Personal Income Tax Law (LIRPF).
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