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V0024-22 4 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Transfer of a taxi licence may qualify for reduction on transfer of intangible assets

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.

The question raised

Application to the transfer of an auto-taxi license of the reduction provided for in the seventh additional provision of Law 35/2006, on Personal Income Tax.

The DGT's ruling

The transfer of a taxi license generates a capital gain or loss calculated by the difference between the transfer value and the book value. When determining the yield under the objective estimation method and the license is transferred to a first-degree relative, the capital gain may benefit from the reduction provided for in the seventh additional provision of the Personal Income Tax Law (LIRPF). For the date of acquisition of the license, the actual date of acquisition must be taken, without errors in the registration or deregistration of the activity affecting this.

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