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V3111-17 ·30 November 2017 ·consulta-vinculante Medium impact
Tax

Retirement tax relief maintained on taxi licence transfers if activity is not restarted

A taxi driver using the objective estimation method has enquired whether they lose the retirement tax relief when transferring their licence. The DGT has clarified that the relief applies if the transfer results from retirement, but would be lost if a new licence is acquired and the activity is restarted following retirement.

In 6 key points

Lifecycle

2017-11-30PublishedPublished 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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