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V1880-18 ·26 June 2018 ·consulta-vinculante Medium impact
Tax

Retirement tax reduction inapplicable if license transfer is not motivated by cessation of activity

A taxi driver inquired whether the transfer of his taxi license could qualify for the capital gains tax reduction applicable to retirement. The DGT ruled that if the holder continues to carry out the activity through active retirement, the transfer is motivated by the cessation of activity rather than by retirement.

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2018-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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