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V3132-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

Acquisition value of a licence does not include depreciation during periods of suspended activity

A taxi driver has enquired about how to determine the acquisition value of his taxi licence for the purpose of its transfer. The DGT has ruled that during periods of leave of absence, as there is no economic activity, no depreciation is calculated.

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2017-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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