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V1350-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

Reduction for taxi licence transfer cannot be applied if no economic activity is being carried out

A taxi driver on leave of absence has enquired whether they can apply the reduction provided in the seventh additional provision of the IRPF Act when transferring their licence. The DGT has ruled that this is not applicable because the taxpayer is not carrying out an economic activity at the time of the transfer.

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2024-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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