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A pharmacist has requested clarification on how to tax the sale of their business and the implications for investments made using the Canary Islands Investment Reserve (RIC). The Tax Agency has clarified that the sale of stock is treated as business income, whereas the sale of fixed assets is treated as a capital gain. Furthermore, it warns that if assets are sold within five years, the RIC deduction must be repaid.
Cuestión planteada Cálculo de la ganancia patrimonial derivada de la venta de la oficina de farmacia.
La transmisión de existencias constituye un rendimiento de la actividad económica, mientras que la de elementos de inmovilizado genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión y el valor contable. El fondo de comercio se determina por la diferencia entre el precio de venta y el valor de mercado de los activos identificables. Respecto a la RIC, los activos deben permanecer en funcionamiento al menos cinco años; de lo contrario, se debe reintegrar la deducción en la cuota íntegra.
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