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V4052-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

Reduction in capital gains tax may apply to taxi licence transfers due to permanent disability

A taxi driver with absolute permanent disability has enquired whether a reduction in capital gains tax can be applied to the sale of his licence. The DGT has ruled that this is possible if the transfer is motivated by said disability or if the cessation of activity occurs at the time the disability is declared.

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Lifecycle

2016-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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