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A pharmacy is not taxed like any other business.
The pharmacy itself, the owner, the tax regime, a potential sale, or a generational transition all have implications that should be reviewed with a sector-specific analysis.
The tax treatment of a pharmacy varies depending on how it is operated, purchased, or transferred.
The tax system for pharmacies determines how income, expenses, and tax obligations are calculated.
It is advisable to determine whether the business qualifies for the flat-rate tax system or the direct assessment method, and what impact each option has on the owner’s tax liability.
The purchase or transfer of a pharmacy requires an assessment of the price, goodwill, financing, taxes, and the implications for both the buyer and the seller.
It is not just a business transaction: it also involves tax implications that can affect the final outcome.
Many pharmacies are part of a family's legacy and require careful planning.
Inheritance, gifts, business continuity, and succession planning must be analyzed well in advance to avoid hasty decisions.
Tax returns, estimated tax payments, filings, invoicing, and periodic obligations are all part of the business owner’s tax responsibilities.
The accounting firm must be attuned to the day-to-day reality of the pharmacy, not just the tax calendar.
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A pharmacy's tax status is determined by more factors than just the tax return.
The tax regime, ownership, inventory, revenue, periodic payments, or a potential transfer all influence how the pharmacy is managed from a tax perspective.
That is why advisors must understand how the pharmacy actually operates, not just its tax returns.
SPECIALIZATION
By sector
Every pharmacy has a unique story behind the counter.
01
Pharmacies That Are Open
Day-to-day tax matters, tax regime, periodic obligations, and decisions that affect the account holder throughout the year.
02
Sales and Transfers
Price, goodwill, financing, and taxes are reviewed before closing the transaction.
03
Succession and Generational Transition
Inheritance, gifts, or family succession of a pharmacy from a tax and estate planning perspective.
A pharmacy needs a tax advisor who also understands its value as a business.
In this context, tax planning begins with understanding what lies behind the pharmacy: who owns it, how it is taxed, the value of its inventory, which obligations recur, and which decisions can affect the pharmacy’s value.
Emiliano Carrillo
Socio
Arabela Carrillo
Socia
José Luis Fraile
Socio
Antonio Juan Perez Madrid
Asesor Fiscal
Pedro Lorenzo
Asesor Fiscal
Montse Santamaría
Dpto. Fiscal
Javier López
Economista / Asesor fiscal
María José Muñoz
Dpto. Fiscal
Diana Patricia Riveros
Dpto. de Arte y Cultura
Irene Martínez
Dpto. Fiscal
Adela Martínez
Asesora Fiscal
Laly Cayuela Hernández
Dpto. Fiscal
Pedro Tomás López
Dpto. Fiscal
María Luisa Laborda
Dpto. Fiscal
Ana María Moreno
Dpto. de Arte y Cultura
Pilar Díaz Clemente
Dpto. de Arte y Cultura
Daniel Borrachero
Economista / Asesor fiscal
Maria Ángeles M.Coll
Asesora Fiscal - Dpto. de Arte y Cultura
Miguel Martínez
Asesor fiscal
Elena Cerezuela
Asesor Fiscal
Cruz Noguera
Dpto. Fiscal
Chari Martínez
Dpto. Fiscal
Antonio Campillo
Asesor Fiscal
Francisco Javier Morcillo
Dpto. Fiscal
Ana María Sánchez
Dpto. Fiscal
Silvia González
Asesora Fiscal
Vicente Rocamora
Dpto. de Arte y Cultura
Mónica Muñoz
Asesora Fiscal
María Balsalobre
Dpto. de Arte y Cultura
Manuel Soto
Asesor Fiscal
Laura Martínez
Dpto. Fiscal
José Pedro Díaz
Dpto. de Arte y Cultura
José Alberto Martínez
Dpto. de Arte y Cultura
Isabel García
Dpto. Fiscal
Diego Arques
Asesor Fiscal - Dpto. de Arte y Cultura
Brian Garrido
Dpto. de Arte y Cultura
Mª Isabel Carrión
Dpto. de Arte y Cultura
Carlos Viñegla
Asesor Fiscal
Carlos Nistal
Dtor. Barcelona
Cinthia Sanchez
Dpto. Fiscal
Eduardo Pallero
Asesor Fiscal
Gloria Cruz
Asesora fiscal
Lola Gandia
Dpto. Fiscal
Plinio Simón
Economista / Asesor fiscal
David Delgado
Asesor fiscal
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A pharmacy raises tax-related questions at very different times.
Tax consulting services for pharmacies may include tax regimes, tax filing, expense reviews, periodic obligations, and tax planning for the owner. They may also assist with sales, transfers, donations, inheritances, or generational succession.
It depends on the business owner's circumstances, the applicable tax regime, and how the business is operated. You need to review the business's income, deductible expenses, tax modules or direct assessment, estimated tax payments, and tax obligations.
In the sale or transfer of a pharmacy, taxes related to the transfer, capital gains, goodwill, and the structure of the transaction may apply. It is advisable to analyze the tax implications for both the buyer and the seller before closing the deal.
Because a pharmacy often has financial, professional, and family value. An inheritance, gift, or transfer among family members can have significant tax implications if not planned well in advance.
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