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V0045-16 8 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · desafectación

Taxi licence retains original acquisition date following transfer of ownership between spouses

A taxi driver transfers his taxi licence to his wife (a community property asset) so she can continue the business after his retirement. The DGT has ruled that this does not constitute a transfer, but rather a change of ownership, allowing the original acquisition date to be preserved.

The question raised

For the purposes of the reduction provided in the seventh additional provision of the Personal Income Tax Law, what would be the acquisition date of the license for the consultant's spouse.

The DGT's ruling

As it is a community property asset, the transfer between spouses is not a transmission, but rather a de-assignment and subsequent assignment to the new activity. Therefore, the license retains its initial acquisition date for the purpose of calculating the elapsed time for the reduction provided in the seventh additional provision of the Personal Income Tax Law. The wife's assignment value coincides with the husband's de-assignment value.

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