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V2782-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Retirement tax reduction cannot be applied if taxi licence is transferred while continuing the activity

A taxi driver in active retirement inquired whether they could apply the capital gains tax reduction when transferring their licence. The DGT ruled that, as the individual continues to carry out the activity, the transfer is motivated by the cessation of activity rather than retirement, thereby preventing the tax benefit.

In 6 key points

Lifecycle

2019-10-10PublishedPublished 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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