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The applicant asks who is liable for tax on the income from a pharmacy operated as a community of property and how the transfer of the business is taxed. The DGT rules that income from economic activities is attributed entirely to the owner of the activity, regardless of whether community property rules apply under civil law.
Cuestión planteada 1º) Quién debe imputarse en su IRPF la mitad de los rendimientos que corresponden a la participación en un 50% en la comunidad de bienes a través de la que se explota la oficina de farmacia, si sólo el consultante o también su excónyuge.
Los rendimientos de actividades económicas se consideran obtenidos por quienes realicen la ordenación de los medios de producción y recursos humanos, presumiéndose que son los titulares de la actividad. Esta imputación se realiza con independencia del régimen económico matrimonial. En la transmisión de un negocio, las existencias generan rendimientos de la actividad económica, mientras que el inmovilizado genera ganancias o pérdidas patrimoniales. Si el inmovilizado es ganancial, la ganancia o pérdida se imputa a ambos cónyuges por mitad.
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