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The owner of a pharmacy, acquired using community property, seeks guidance on how to tax the sale of the business and how to distribute income with her spouse. The DGT clarifies that stock constitutes business income, whereas fixed assets are treated as capital gains, with different imputation rules applying to each.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas e individualización de las rentas obtenidas entre la consultante y su cónyuge.
La transmisión de existencias genera un rendimiento de la actividad económica imputable íntegramente a la titular de la actividad. El inmovilizado genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión y el valor contable. Las ganancias por inmovilizado de naturaleza ganancial se imputan a ambos cónyuges por mitad, pero el fondo de comercio se imputa solo a la titular de la actividad. Los elementos afectos a la actividad se consideran tales aunque la titularidad sea común.
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