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V0378-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Reduction under LIRPF Art 7 possible via taxi licence transfer

The DGT confirms that a taxi licence transfer allows the reduction under LIRPF Art 7 if the performance is objectively estimated and the transfer occurs due to retirement, disability, restructuring, or to family members.

In 6 key points

Lifecycle

2015-02-02PublishedPublished 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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