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A query was raised regarding whether pharmacies can be subject to Corporate Tax. The Directorate General for Taxes (DGT) ruled that, as pharmacy activities are non-transferable to the owner, the income must be taxed under the pharmacist's Personal Income Tax (IRPF).
Cuestión planteada Posible aplicación a las farmacias del artículo 7, apartado 1, letra a) de la Ley del Impuesto sobre Sociedades.
Las actividades de adquisición, custodia y dispensación de medicamentos corresponden legalmente al farmacéutico propietario-titular y no pueden ser ejercidas por una sociedad mercantil. Por tanto, los rendimientos de la oficina de farmacia tributan en el IRPF del titular, ya sea de forma individual o en régimen de atribución de rentas. Los elementos patrimoniales distintos, como locales o mobiliario, sí pueden ser propiedad de una sociedad mercantil.
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