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V1702-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether she could apply the capital gains tax reduction for the sale of a taxi licence that had been assigned to her ex-husband. The DGT ruled that, as she was not personally carrying out the economic activity, she failed to meet the necessary requirement for the reduction.

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2024-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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