Doctrine by topic · DGT Observatory

Pharmacy Office: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2014–2024

Current position

The activity of the pharmacy office, focused on the acquisition, custody, and dispensing of medicines, is inherent to the pharmacist owner and cannot be exercised by commercial companies. Therefore, the income is taxed under the Personal Income Tax (IRPF) of the owner, whether individually or through attribution of income. Regarding the tax base for the sale of prescription medicines, it is determined by the total consideration, and the lower amount paid by the consumer or the State does not allow for a reduction of said base.

The DGT's position remains constant regarding the nature of the activity and its taxation under IRPF, rejecting the application of Corporate Tax (IS). The doctrine has maintained the distinction between professional activity and the ownership of assets by companies. The only recent novelty refers to the determination of the tax base in the sale of prescription products.

Turning points

  1. V2640-24

    Establishes that the tax base for the sale of prescription medicines is the total consideration, preventing the lower amount paid by the consumer or the State from reducing said base.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V0694-17 16 Mar 2017

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentasoficina de farmaciasociedad civilcomunidad de bienestitularidad LIRPF — Ley 35/2006 del IRPF art. 8.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.a
Affects CompanyExpat · Non-residentIndividual
V3395-16 18 Jul 2016

Pharmacy earnings are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
oficina de farmaciaatribución de rentasactividad económicatitularidaddispensación de medicamentos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIRPF — Ley 35/2006 del IRPF art. 8.3
Affects CompanyExpat · Non-residentIndividual
V3190-16 8 Jul 2016

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
oficina de farmaciaatribución de rentastitularidadactividad económicapersona jurídica LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIRPF — Ley 35/2006 del IRPF art. 8.3
Affects CompanyExpat · Non-residentIndividual
V3031-16 29 Jun 2016

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
oficina de farmaciaatribución de rentasactividad económicatitularidadsociedad mercantil LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIRPF — Ley 35/2006 del IRPF art. 8.3
Affects CompanyExpat · Non-residentIndividual
V1633-16 14 Apr 2016

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
oficina de farmaciaatribución de rentastitularidadactividad económicadispensación de medicamentos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIRPF — Ley 35/2006 del IRPF art. 8.3
Affects CompanyExpat · Non-residentIndividual
V1621-16 14 Apr 2016

Pharmacy returns are subject to Personal Income Tax rather than Corporate Tax

SG de Impuestos sobre la Renta de las Personas Físicas
oficina de farmaciaatribución de rentastitularidaddispensación de medicamentospersona física LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIRPF — Ley 35/2006 del IRPF art. 8.3
Affects CompanyExpat · Non-residentIndividual
V4142-15 30 Dec 2015

Pharmacy returns are subject to Personal Income Tax rather than Corporation Tax

SG de Impuestos sobre la Renta de las Personas Físicas
oficina de farmaciaatribución de rentastitularidadactividad económicadispensación de medicamentos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIRPF — Ley 35/2006 del IRPF art. 8.3
Affects CompanyExpat · Non-residentIndividual
V0458-14 20 Feb 2014

95% tax reduction on pharmacy donations denied if donor continues in management roles

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por transmisión de empresa familiarfunciones de direccióndonación inter vivosoficina de farmaciafarmacéutico adjunto LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.6Ley 1/2007 del Principado de Asturias
Affects CompanyExpat · Non-residentIndividual

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