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MEDIUM
FISCAL

Sale of a taxi licence generates taxable capital gain or loss

V1292-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1292-25
Published
11 Jul 2025

Summary

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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