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A taxi driver using the objective estimation method asks whether a reduction in capital gains can be applied when transferring their licence. The DGT rules that the reduction for permanent disability does not apply if the holder continues to carry out the activity.
Question posed: Whether, upon the transfer of the auto-taxi license, one could benefit from the reduction of capital gains provided for in Article 42 of the Personal Income Tax Regulations.
To apply the reduction provided in Article 42.1 of the Personal Income Tax (IRPF) Regulations, the transfer of intangible assets must be motivated by permanent disability, retirement, cessation due to restructuring, or transfer to relatives up to the second degree. If the holder continues to carry out the activity following the disability, the transfer of the license is not considered to be motivated by said disability, but rather by the cessation of the activity, leaving the gain subject to Personal Income Tax.
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