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V2173-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

The retirement reduction cannot be applied to the transfer of a taxi license if the activity is maintained

A taxi driver using the objective estimation method asks whether they can reduce the capital gain from the sale of their license upon retirement. The DGT responds that if the individual continues working after retirement, the transfer is motivated by the cessation of activity rather than retirement, which prevents the application of the reduction.

In 6 key points

Lifecycle

2015-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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