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V0504-17 ·27 February 2017 ·consulta-vinculante Medium impact
Tax

Retirement tax reduction cannot be applied to taxi licence transfers if the activity continues

A retired taxi driver, who retains ownership of his business and transfers it to an employee, asks whether the retirement tax reduction can be applied to the capital gains tax on the licence. The DGT rules that the reduction is not applicable because the transfer is motivated by the cessation of activity rather than retirement.

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Lifecycle

2017-02-27PublishedPublished 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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