{"id":83490,"date":"2025-12-29T13:10:35","date_gmt":"2025-12-29T13:10:35","guid":{"rendered":"https:\/\/www.cofb.org\/?p=83490"},"modified":"2026-01-07T13:10:47","modified_gmt":"2026-01-07T13:10:47","slug":"herencies-donacions-i-compravenda-doficina-de-farmacia-en-una-nova-sessio-del-forum-cofbserveis","status":"publish","type":"post","link":"https:\/\/www.cofb.org\/es\/2025\/12\/29\/herencies-donacions-i-compravenda-doficina-de-farmacia-en-una-nova-sessio-del-forum-cofbserveis\/","title":{"rendered":"Herencias, donaciones y compraventa de oficina de farmacia, en una nueva sesi\u00f3n del F\u00f3rum COFBServeis"},"content":{"rendered":"

El Col\u00b7legi de Farmac\u00e8utics de Barcelona (COFB)<\/strong> organiz\u00f3 el pasado 17 de diciembre <\/strong>una nueva sesi\u00f3n del Foro COFBServeis titulada \u201cHerencias, donaciones y compraventa de oficina de farmacia<\/strong>\u201d, con la colaboraci\u00f3n de COFBServe<\/a>y<\/a>s<\/a>. La sesi\u00f3n fue realizada por Alejandro Ebrat<\/strong>, abogado dedicado al asesoramiento jur\u00eddico y tributario y experto en la transmisi\u00f3n de farmacias; y cont\u00f3 con la presentaci\u00f3n del gerente de COFBServeis, Agust\u00ed Ortega<\/strong>.<\/p>\n\n\n\n

\"Agust\u00ed<\/a>
Agust\u00ed Ortega, gerente de COFBServeis, present\u00f3 la nueva sesi\u00f3n.<\/figcaption><\/figure>\n\n\n\n

Los objetivos <\/strong>de la sesi\u00f3n fueron actualizar las novedades legislativas y fiscales<\/strong> relacionadas con la compra y venta de farmacias<\/strong>, analizar las implicaciones legales y fiscales <\/strong>de la donaci\u00f3n en vida y las transmisiones por herencia<\/strong>, comprender los criterios para las bonificaciones asociadas <\/strong>a la donaci\u00f3n, examinar el impacto del impuesto de sucesiones<\/strong> en Catalu\u00f1a y conocer las opciones en torno a la estrategia sucesoria<\/strong>.<\/p>\n\n\n\n

Durante la presentaci\u00f3n, Agust\u00ed Ortega<\/strong>, gerente de COFBServeis, explic\u00f3 las \u00faltimas novedades puestas en marcha desde la empresa de servicios<\/strong>. En este sentido, Ortega destac\u00f3 el servicio de suministro el\u00e9ctrico,<\/strong> puesto en marcha en 2023, as\u00ed como los servicios jur\u00eddicos<\/strong> y las seguros personales<\/strong> (motor, hogar, vida, patinetes, salud) como profesionales.<\/p>\n\n\n\n

Intermediarios y arras en la compraventa de una farmacia<\/h2>\n\n\n\n

En primer lugar, Ebrat se centr\u00f3 en la figura de los intermediarios<\/strong> cuando tiene lugar una compraventa de farmacia: \u201cse trata de empresas <\/strong>que se dedican a comprar y vender farmacias<\/strong>. El COFB no es un intermediario, puesto que no tiene esta funci\u00f3n. Es importante leer atentamente el contrato que se firma con los intermediarios, aunque la situaci\u00f3n ideal es que no haya para evitar pagar comisiones<\/strong>". En este sentido, dej\u00f3 claro que "las compraventas <\/strong>de una farmacia suelen ser mucho m\u00e1s complejos<\/strong> que cuando se realizan con un piso o un coche\u201d.<\/p>\n\n\n\n

\"Alejandro
Alejandro Abat, en un momento de su presentaci\u00f3n.<\/figcaption><\/figure>\n\n\n\n

Uno de los elementos importantes que el abogado comparti\u00f3 con relaci\u00f3n a las compraventas es \u201cevitar dar la exclusiva a ning\u00fan intermediario<\/strong>. Tambi\u00e9n existe una cl\u00e1usula relevante, que es la de vencimiento autom\u00e1tico<\/strong>. Con letra peque\u00f1a, puede haber pasado el per\u00edodo estipulado, si no se comunica el fin del contrato, \u00e9ste llega a prorrogarse seis meses m\u00e1s\u201d.<\/p>\n\n\n\n

En el \u00e1mbito de los contratos de arras<\/strong>, especific\u00f3 las cl\u00e1usulas que son obligatorias<\/strong> (plazo, importe, lugar y firma de compraventa), el per\u00edodo de arras de compraventa<\/strong>, las ccondiciones suspensivas<\/strong> y las consecuencias de esta firma<\/strong>, tanto por el comprador como por el vendedor de la farmacia.<\/p>\n\n\n\n

Herencia, testamento y donaciones de farmacias<\/h2>\n\n\n\n

En cuanto a la herencia de una farmacia<\/strong>, Ebrat record\u00f3 \u201cla importancia del testamento<\/strong>, la designaci\u00f3n de un heredero<\/strong>, la cotitularidad de farmacias<\/strong> y la sucesi\u00f3n del negocio<\/strong>" En caso de que la farmacia sea heredada por los hijos, "se debe tener en cuenta el problema de las reclamaciones de leg\u00edtimas<\/strong>, la renuncia <\/strong>de \u00e9sta y las problem\u00e1ticas que pueden aparecer en las parejas de hecho<\/strong>\u201d.<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n

En caso de que se decida por hacer una donaci\u00f3n de la farmacia<\/strong>, comparti\u00f3 las ventajas de llevar a cabo esta acci\u00f3n: \u201cen el \u00e1mbito de puntos positivos<\/strong>, es irrevocable, se reparte la herencia en vida evitando problemas hereditarios, se transmite la propiedad, se hace el reparto en vida, el farmac\u00e9utico se puede jubilar cobrando la pensi\u00f3n y se protege frente a un futuro cambio de fiscalidad m\u00e1s perjudicial.\u201d Tambi\u00e9n alert\u00f3 de los inconvenientes <\/strong>de realizar esta acci\u00f3n: \u201cse debe tener en cuenta el impuesto de donaciones, las ganancias patrimoniales, la imputaci\u00f3n y computaci\u00f3n, m\u00e1s control de hacienda, una permanencia de diez a\u00f1os y la p\u00e9rdida de ingresos\u201d.<\/p>\n\n\n\n

Con la colaboraci\u00f3n de:<\/strong><\/p>\n\n\n\n

\"\"<\/a><\/figure>","protected":false},"excerpt":{"rendered":"

El Colegio de Farmac\u00e9uticos de Barcelona (COFB) organiz\u00f3 el pasado 17 de diciembre una nueva sesi\u00f3n del Foro COFBServeis titulada Herencias, donaciones y compraventa de oficina de farmacia, con la colaboraci\u00f3n de COFBServeis. La sesi\u00f3n fue realizada por Alejandro Ebrat, abogado dedicado al asesoramiento jur\u00eddico y tributario y experto [\u2026]<\/p>","protected":false},"author":10,"featured_media":83505,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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