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A query was raised regarding whether pharmacies can be subject to Corporation Tax. The Directorate General for Taxes (DGT) ruled that, as these activities are legally reserved for individual pharmacists, the income must be taxed under 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 las oficinas de farmacia, como la dispensación de medicamentos, corresponden legalmente al farmacéutico propietario-titular y no pueden ser ejercidas por una sociedad mercantil. Por tanto, los rendimientos derivados de la oficina de farmacia tributan en el IRPF del titular, ya sea de forma individual o en régimen de atribución de rentas. Esto no impide que una sociedad mercantil sea titular de elementos patrimoniales como locales o mobiliario que ceda al farmacéutico.
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