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V2072-17 ·2 August 2017 ·consulta-vinculante Medium impact
Tax

Calculation of capital gains from the transfer of a taxi licence affects economic activity

A taxi driver has enquired about how to calculate the capital gain when transferring their taxi licence. The DGT has responded that, as it is an asset used for economic activity, the acquisition value shall be the book value, reduced by tax-deductible depreciation.

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2017-08-02PublishedPublished 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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