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A query was raised regarding whether pharmacies can be taxed under Corporate Tax and whether community of property entities must apply the VAT equivalence surcharge regime. The DGT ruled that pharmacy activity is attributed to the individual owner and that community of property entities are VAT-registered traders obliged to apply the equivalence surcharge on non-processed products.
Cuestión planteada Posible aplicación a dichas farmacias del artículo 7, apartado 1, letra a) de la Ley del Impuesto sobre Sociedades, así como su sometimiento al régimen general del Impuesto sobre el Valor Añadido.
La actividad de las oficinas de farmacia corresponde legalmente al farmacéutico propietario-titular, por lo que los rendimientos tributan en IRPF (individualmente o por atribución de rentas) y no en Impuesto sobre Sociedades. Las comunidades de bienes que desarrollen esta actividad tienen la condición de empresario en el IVA. Asimismo, deben aplicar el régimen especial del recargo de equivalencia en la comercialización de productos adquiridos a terceros que vendan en el mismo estado en que los adquirieron, ya que la elaboración de fórmulas magistrales no se considera transformación.
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