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A taxi driver using the objective estimation method has enquired whether the retirement reduction can be applied when transferring their licence while married under the community property regime. The DGT has ruled that the benefit applies to both the holder and the spouse due to joint ownership of the licence.
This ruling clarifies that the tax reduction for retirement is applicable to both spouses in cases of joint ownership of a taxi licence under the community property regime, providing tax relief for both parties upon the transfer of the asset.
The tax team reviews your specific situation.
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