Skip to content
V0220-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

The reduction for the transfer of a taxi license may be applied if retirement or disability is met

A taxi driver using the objective estimation method inquires whether they may apply the reduction provided in Article 42 of the IRPF Regulations upon transferring their license. The DGT responds that the reduction is applicable if the transfer is due to retirement or permanent disability, provided that the activity ceases following said event.

In 6 key points

Lifecycle

2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact