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MEDIUM
FISCAL

Reduction cannot apply if activity continues after permanent disability

V2124-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2124-25
Published
11 Nov 2025

Summary

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.

In 6 key points

Lifecycle

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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