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V0583-14 ·5 March 2014 ·consulta-vinculante Medium impact
Tax

Tax reduction for taxi licence transfer due to sector restructuring or retirement cannot be applied if activity continues

A taxpayer inquired whether the reduction under Article 42 of the IRPF Regulations could be applied when selling a taxi licence due to sector restructuring or retirement. The Directorate General of Taxes (DGT) ruled that the restructuring reduction does not apply if the cause is regulatory incompatibility, nor does the retirement reduction apply if the holder continues to carry out the activity after retiring.

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2014-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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