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V0098-14 20 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Retirement tax relief does not apply if taxi licence transfer results from the termination of a cooperative contract

A taxi driver enquired whether the sale of his taxi licence could qualify for the capital gains tax reduction for retirement. The DGT ruled that if the sale is delayed due to an existing contract with a cooperative, the transfer is not considered to be motivated by retirement.

The question raised

Cuestión planteada Si cuando transmita la licencia de auto taxi podría acogerse a la reducción de la ganancia patrimonial prevista en el artículo 42 del Reglamento del Impuesto sobre la Renta de las Personas Físicas.

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