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V0215-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

The gain from the sale of a taxi license must be declared in equal parts if ownership belongs to both spouses

A taxpayer inquires about the attribution of the gain from the sale of a taxi license and the application of reductions. The DGT determines that the gain must be divided between the owning spouses and that the reduction for the transfer of intangible assets is not applicable.

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2015-01-21PublishedPublished 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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