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A taxi driver using the objective estimation method inquires whether they may apply the reduction provided in Article 42 of the IRPF Regulations upon transferring their license. The DGT responds that the reduction is applicable if the transfer is due to retirement or permanent disability, provided that the activity ceases following said event.
Question posed: Whether, upon transferring the license, the reduction provided for in Article 42 of the IRPF Regulations may be applied.
The transfer of a taxi license generates a capital gain or loss. If a gain exists and the taxpayer is taxed under the objective estimation method, they may apply the reduction provided in Article 42 of the IRPF Regulations if the transfer is motivated by retirement, permanent disability, or cessation due to restructuring, or transfer to relatives up to the second degree. For retirement or disability, the holder must be carrying out the activity at the time of the declaration and must cease carrying out the activity following said event, with no maximum period established for the transfer.
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