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V1520-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Transferring taxi licence and vehicle to a spouse triggers capital gains or losses for Income Tax purposes

A taxi licence holder has enquired about the tax implications of transferring both the licence and the vehicle to their spouse under a regime of separate property. The DGT has ruled that the transaction constitutes a capital gain or loss and has analysed the potential application of a special tax reduction.

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2016-04-12PublishedPublished 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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