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V1292-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Sale of a taxi licence generates taxable capital gain or loss

A taxi driver using the objective estimation method enquires about the tax treatment of selling their licence. The DGT states that the transfer results in a capital gain or loss and that a specific reduction only applies under defined conditions.

In 6 key points

Lifecycle

2025-07-11PublishedPublished 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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