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V2927-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Requirements for reducing capital gains from the transfer of taxi licences

A taxi driver has enquired whether they can apply a reduction to the capital gains tax when transferring their licences. The DGT has ruled that this is not applicable unless the transfer is due to retirement, permanent disability, sector restructuring, or transfer to second-degree relatives.

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2021-11-19PublishedPublished 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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