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The inquirer asks whether the profit from selling a pharmacy and reinvesting the proceeds into another is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that the gain is not exempt, but a deduction is available for investment in new fixed assets.
Cuestión planteada Si la ganancia patrimonial obtenida podría resultar exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de una oficina de farmacia debe distinguir entre existencias, que tributan como rendimiento de actividad económica, e inmovilizado, que genera una ganancia o pérdida patrimonial. La ganancia obtenida no está exenta por la reinversión en un nuevo negocio. No obstante, se puede aplicar una deducción sobre la base liquidable general por la inversión de rendimientos netos en elementos nuevos del inmovilizado material o inversiones inmobiliarias afectos a la actividad.
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