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V0030-16 ·7 January 2016 ·consulta-vinculante Medium impact
Tax

Retirement tax reduction unavailable if taxi driver continues working after retiring

A taxi driver inquired whether they could reduce the capital gains tax resulting from the sale of their licence upon retirement. The DGT ruled that this is not possible if the holder continues to carry out the activity, as the transfer would not be motivated by retirement.

In 6 key points

Lifecycle

2016-01-07PublishedPublished 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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