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V0783-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Sector restructuring tax relief cannot be applied when transferring an auto-taxi licence

A taxi driver enquired whether the transfer of his auto-taxi licence allows for a reduction in capital gains through sector restructuring. The DGT ruled that this is not applicable because the regional decree only modernises the sector without requiring the cessation of activities.

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2020-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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