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Two pharmacists, previously part of a community of property, are selling their respective pharmacies and have requested guidance on how to quantify and attribute the resulting profits. The DGT clarifies that income from stock sales constitutes earnings from each owner's individual business activity, whereas goodwill is attributed to the person who holds the ownership of the pharmacy.
Cuestión planteada Forma de cuantificar la ganancia patrimonial obtenida por dicha transmisión y atribución de la misma en el Impuesto sobre la Renta de las Personas Físicas.
La venta de existencias genera rendimientos de la actividad económica que se imputan íntegramente a la titular exclusiva de la actividad. La ganancia o pérdida por inmovilizado se calcula por la diferencia entre el valor de transmisión y el valor contable. El fondo de comercio se atribuye a cada farmacéutica según la titularidad de su oficina, mientras que el inmovilizado en proindiviso se imputa a ambas por mitad.
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