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A taxpayer has enquired about the tax treatment of transferring a pharmacy received via donation. The DGT clarifies that taxation depends on whether the transferred assets are stock or fixed assets.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de existencias genera un rendimiento de la actividad económica que se integra en la base imponible general. Por otro lado, la transmisión de elementos del inmovilizado (material o intangible) genera una ganancia o pérdida patrimonial que se integra en la base imponible del ahorro. Para el inmovilizado, el valor de adquisición será el valor contable, minorado por las amortizaciones fiscalmente deducibles.
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