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A query was raised regarding whether two owners of a pharmacy under a community of property regime could apply the tax reduction provided in the twenty-seventh additional provision of the LIRPF. The DGT ruled that the reduction belongs to the individual taxpayers (partners) rather than the entity itself, noting that in this instance, the partner's average workforce had decreased compared to 2008.
Cuestión planteada Si pueden aplicarse los dos titulares de la farmacia la reducción prevista en la disposición adicional vigésima séptima de la Ley del Impuesto sobre la Renta de las Personas Físicas para el ejercicio 2013.
La reducción de la disposición adicional vigésima séptima de la LIRPF se aplica a los contribuyentes que ejercen actividades económicas, no a las entidades en régimen de atribución de rentas. Los límites de cifra de negocios, plantilla media y gastos de personal deben calcularse por cada socio en función de su participación. Para que proceda la reducción, la plantilla media del contribuyente no debe ser inferior a la del periodo 2008. En el caso concreto, al ser la plantilla media de 2013 inferior a la de 2008, no procede la reducción para la consultante.
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