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A taxi driver using the objective estimation method asks whether selling their taxi licence to a first-degree relative allows for a reduction in capital gains. The DGT responds that the transfer of the licence generates a capital gain or loss and that the reduction under the seventh additional provision of the Personal Income Tax Act (LIRPF) could apply.
Cuestión planteada Aplicación a la transmisión de la licencia de auto-taxi de la reducción prevista en la disposición adicional séptima de la Ley 35/2006, del IRPF.
La transmisión de la licencia de taxi genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión y el valor contable. Al determinar el rendimiento por estimación objetiva y transmitirse la licencia a un familiar de primer grado, la ganancia patrimonial podría beneficiarse de la reducción prevista en la disposición adicional séptima de la LIRPF. Para la fecha de adquisición de la licencia, debe tomarse la fecha real de adquisición, sin que afecten errores en el alta o baja de la actividad.
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