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V0016-15 ·7 January 2015 ·consulta-vinculante Medium impact
Tax

Reduction in capital gains from auto-taxi licence transfers depends on the motivation for the transfer

A taxi driver using the objective estimation method asks whether a reduction in capital gains can be applied when transferring their licence. The DGT rules that the reduction for permanent disability does not apply if the holder continues to carry out the activity.

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2015-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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