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V1384-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Retirement tax reduction cannot be applied if the licence is transferred while maintaining compatible activity

A taxi driver inquired whether the transfer of his auto-taxi licence could qualify for the capital gains tax reduction for retirement. The DGT ruled that, as the activity is maintained through active retirement, the transfer is motivated by the cessation of activity rather than by retirement.

In 6 key points

Lifecycle

2020-05-13PublishedPublished 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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