Skip to content
V1135-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Reduction of taxi licence transfer to relatives possible under objective estimation

A taxi driver asks whether the seventh additional provision of the LIRPF can be applied when transferring his licence to his son after switching to objective estimation. The DGT confirms it is possible if objective estimation performance is determined at the time of transfer and the transfer is to relatives up to the second degree.

In 6 key points

Lifecycle

2025-06-30PublishedPublished 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