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A taxpayer queried the taxation of a pharmacy sale and the eligibility for the reinvestment deduction for business income. The DGT clarified that stock is taxed as business income, whereas fixed assets are treated as capital gains or losses. Furthermore, the reinvestment deduction does not apply to the acquisition of shares.
Cuestión planteada Tributación de la venta de la oficina de farmacia, así como aplicación de la deducción prevista en el artículo 68.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a los rendimientos obtenidos en la venta del negocio que se reinviertan en otro negocio o en participaciones en el capital de una sociedad y plazo de reinversión.
La venta de existencias genera rendimientos de actividades económicas integrados en la base imponible general. La transmisión de inmovilizado (material o intangible) genera ganancias o pérdidas patrimoniales calculadas por la diferencia entre el valor de transmisión y el valor contable. La deducción por reinversión de rendimientos netos solo aplica a elementos nuevos de inmovilizado material o inversiones inmobiliarias, excluyendo participaciones en el capital de sociedades.
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