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V0024-22 ·4 January 2022 ·consulta-vinculante Medium impact
Tax

Transfer of a taxi licence may qualify for reduction on transfer of intangible assets

A taxi driver using the objective estimation method asks whether selling their taxi licence to a first-degree relative allows for a reduction in capital gains. The DGT responds that the transfer of the licence generates a capital gain or loss and that the reduction under the seventh additional provision of the Personal Income Tax Act (LIRPF) could apply.

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2022-01-04PublishedPublished 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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