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V0687-22 ·30 March 2022 ·consulta-vinculante Medium impact
Tax

Disability tax reduction cannot be applied if self-employed taxi activity continues

A taxi driver with a permanent disability inquired whether they could reduce the capital gains tax resulting from the sale of their licence. The DGT ruled that if the activity continues following the disability, the transfer is not considered to be motivated by such cause, and therefore the reduction does not apply.

In 6 key points

How it affects those involved

Taxpayers with permanent disabilities must cease their professional activity to qualify for capital gains tax reductions upon the sale of business assets such as taxi licences.

Lifecycle

2022-03-30PublishedPublished 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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