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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.
Cuestión planteada Quién debe declarar los rendimientos de la actividad de la farmacia en el Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos de actividades económicas se imputan a quienes ordenan por cuenta propia los medios de producción y recursos humanos. En el caso de farmacias, al ser una actividad reglada, el ejercicio conjunto requiere que la autorización se extienda a los copropietarios. Si la madre ya no está autorizada para la explotación, la consultante es la única que desarrolla la actividad y debe declarar los rendimientos.
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