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V2124-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Reduction cannot apply if activity continues after permanent disability

A taxi driver asked whether he could claim the reduction under Article 7 of the LIRPF due to the sale of his licence after being declared permanently incapacitated. The DGT stated that as the activity continued after the disability, the transfer was not motivated by incapacity and the tax benefit does not apply.

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2025-11-11PublishedPublished 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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