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A taxi driver using the objective estimation method inquires whether the sale of their auto-taxi license allows for the application of the reduction provided in the seventh additional provision of the Personal Income Tax Law (LIRPF). The DGT explains that the reduction is applicable if the transfer is due to retirement, permanent disability, or cessation due to restructuring, or if it is transferred to relatives up to the second degree.
The tax team reviews your specific situation.
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