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V1810-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Retirement tax reduction cannot be applied to taxi licence transfers if the activity continues

A retired taxi driver inquired whether selling his auto-taxi licence allows for the application of the capital gains tax reduction for retirement. The DGT ruled that, as the individual continues to carry out the activity after retiring, the transfer is motivated by the cessation of activity rather than retirement, thereby preventing the application of said reduction.

In 6 key points

Lifecycle

2014-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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