{"id":57752,"date":"2023-12-19T11:52:56","date_gmt":"2023-12-19T10:52:56","guid":{"rendered":"https:\/\/www.escura.com\/?p=57752"},"modified":"2024-01-15T13:35:01","modified_gmt":"2024-01-15T12:35:01","slug":"valor-de-adquisicion-de-una-oficina-de-farmacia","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/valor-de-adquisicion-de-una-oficina-de-farmacia\/","title":{"rendered":"Valor de adquisici\u00f3n de una oficina de farmacia"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Valor de adquisici\u00f3n de una oficina de farmacia\" title=\"Circular escura farmacias\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias.png\" class=\"img-responsive wp-image-57815\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/Circular-escura-farmacias.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/101-23-Valor-de-adquisicion-de-una-oficina-de-farmacia-adquirida-a-titulo-lucrativo.pdf\">Consulte pdf<\/a><\/p>\n<h1>Valor de adquisici\u00f3n de una oficina de farmacia adquirida a t\u00edtulo lucrativo<\/h1>\n<p>Seg\u00fan lo expuesto por el Tribunal Supremo, el valor de adquisici\u00f3n por la venta de una oficina de farmacia adquirida a t\u00edtulo lucrativo (herencia o donaci\u00f3n) debe considerarse el importe declarado en el Impuesto sobre sucesiones y donaciones.<\/p>\n<p>El pasado febrero, el Tribunal Supremo se pronunci\u00f3 a determinar si, a efectos de cuantificar las ganancias o p\u00e9rdidas patrimoniales que se pongan de manifiesto en la transmisi\u00f3n de elementos patrimoniales afectos a actividades econ\u00f3micas adquiridos a t\u00edtulo lucrativo, debe considerarse como valor de adquisici\u00f3n el valor contable en los t\u00e9rminos previstos en el art\u00edculo 37TRLIRPF, o, por el contrario, debe considerarse el importe real de los valores respectivos que resulten de la aplicaci\u00f3n de las normas del Impuesto sobre Sucesiones y Donaciones, sin que puedan exceder del valor de mercado, conforme al art\u00edculo 36 TRLIRPF.<\/p>\n<p>El punto importante de este asunto recae en que un fondo de comercio adquirido a t\u00edtulo lucrativo no puede contabilizarse, amortizarse y su valor contable es cero, pero esto no implica que no tenga un valor. Consiguiendo que se modifique el criterio que impon\u00eda la administraci\u00f3n tributaria<\/p>\n<p>A trav\u00e9s del siguiente link se puede consultar \u00edntegramente la Sentencia del Tribunal Supremo: <a href=\"https:\/\/www.poderjudicial.es\/search\/sentencias\/irpf%7Cimpuesto%20sobre%20la%20renta%20de%20las%20personas%20fisicas\/91\/PUB\">Consulta<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><p style=\"text-align: left;\">\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 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