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V0523-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Requirements for reducing capital gain from taxi licence transfer

A taxi driver using objective estimation asks whether the additional seventh reduction in the LIRPF applies upon selling their licence after permanent disability. The DGT replies that if the taxpayer continues exercising the activity after disability, the sale is not deemed motivated by disability and the reduction does not apply.

In 6 key points

How it affects those involved

The sale of a taxi licence after permanent disability does not qualify for a capital gain reduction if the activity continues to be exercised.

Lifecycle

2025-03-28PublishedPublished 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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