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A taxpayer has requested clarification on the tax treatment of costs (notary, registry, management, valuation, and brokerage fees) incurred when acquiring a pharmacy. The Directorate General for Taxes (DGT) ruled that these expenses are inherent to the acquisition and must be distributed proportionally among the various elements that constitute the business.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de los citados gastos.
Los gastos de notaría, registro, gestoría, tasación e intermediación se consideran gastos inherentes a la adquisición de los elementos patrimoniales. Su importe debe distribuirse entre cada uno de los elementos integrantes de la oficina de farmacia de forma proporcional a su valor de adquisición. La deducibilidad de estos gastos se realiza mediante la amortización de los distintos elementos patrimoniales.
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