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V1103-14 ·15 April 2014 ·consulta-vinculante Medium impact
Tax

Tax reduction for taxi licence transfers applicable upon retirement or disability

A holder of an inactive taxi licence enquired whether the reduction provided for in Article 42 of the IRPF Regulations could be applied upon its transfer. The DGT ruled that the reduction is available if the taxpayer determined their income using the objective estimation method and ceases the activity due to retirement or declared disability.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for tax relief on the capital gains arising from the transfer of taxi licences, specifically linking the benefit to the objective estimation method and the cessation of activity due to retirement or disability.

Lifecycle

2014-04-15PublishedPublished 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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