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V1914-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Reduction for taxi licence transfer not applicable if retirement occurs under the civil servants' pension scheme

A taxi driver using the objective estimation method has enquired whether they can apply a reduction to the capital gains tax resulting from the sale of their licence. The DGT has ruled that this is not possible because their retirement falls under the civil servants' pension scheme (clases pasivas) rather than the special regime for self-employed workers.

In 6 key points

How it affects those involved

This ruling clarifies that the tax relief intended for the transfer of taxi licences is restricted to those retiring under the self-employed regime, excluding those under the civil servants' pension scheme.

Lifecycle

2020-06-12PublishedPublished 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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