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V3056-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Potential reduction in capital gains from taxi licence transfers due to permanent disability

A taxi driver has enquired whether a tax reduction can be applied when selling their licence following a declaration of permanent disability. The Directorate General of Taxes (DGT) has ruled that this is possible, provided the individual determines their income under the objective estimation method and the transfer is motivated by said disability or the cessation of activity.

In 6 key points

How it affects those involved

This ruling provides clarity for self-employed individuals facing permanent disability, confirming that specific tax relief on capital gains is available under certain conditions related to business cessation.

Lifecycle

2021-12-07PublishedPublished 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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