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V0098-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

Retirement tax relief does not apply if taxi licence transfer results from the termination of a cooperative contract

A taxi driver enquired whether the sale of his taxi licence could qualify for the capital gains tax reduction for retirement. The DGT ruled that if the sale is delayed due to an existing contract with a cooperative, the transfer is not considered to be motivated by retirement.

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2014-01-20PublishedPublished 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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