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V0958-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

Sale of a taxi licence is taxed as a capital gain or loss

A taxpayer has enquired about the taxation of the sale of a taxi licence acquired for consideration and subject to depreciation. The DGT rules that the transaction generates a capital gain or loss calculated based on the book value.

In 6 key points

Lifecycle

2019-05-07PublishedPublished 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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