Skip to content
V0665-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Sale of a taxi licence generates a capital gain or loss for Personal Income Tax purposes

A taxpayer who worked as a taxi driver asks how the sale of a taxi licence, acquired free of charge, is taxed. The DGT rules that the transfer of assets used for an economic activity generates a capital gain or loss.

In 6 key points

Lifecycle

2019-03-26PublishedPublished 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