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V3056-20 13 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

The person authorised to operate a pharmacy must declare the income from the economic activity

A query was raised regarding who should declare the income from a pharmacy managed by a community of property following a donation of bare ownership. The DGT has determined that the income belongs to the person who carries out the activity on a regular, personal, and direct basis.

The question raised

Who must declare the income from the pharmacy activity in the Personal Income Tax.

The DGT's ruling

Income from economic activities is attributed to those who, on their own account, direct the means of production and human resources. In the case of pharmacies, as it is a regulated activity, joint exercise requires that the authorization extends to the co-owners. If the mother is no longer authorized for the operation, the applicant is the sole person carrying out the activity and must declare the income.

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