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V1172-14 ·28 April 2014 ·consulta-vinculante Medium impact
Tax

Capital gains tax reduction may apply when transferring an auto-taxi licence to a child

A taxi driver has enquired whether a reduction in capital gains tax can be applied when transferring an auto-taxi licence. The DGT has ruled that this is possible if the transfer is made to relatives up to the second degree of kinship.

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2014-04-28PublishedPublished 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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