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A person receiving a permanent disability pension has enquired whether they can apply the reduction provided for in the seventh additional provision of the Personal Income Tax Law (LIRPF) when selling their taxi licence. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the income is determined via the objective estimation method and the transfer is a direct consequence of the disability.
Cuestión planteada Si, cuando transmita la licencia de auto-taxi, podría acogerse a la reducción de la ganancia patrimonial prevista en la disposición adicional séptima de la Ley sobre la Renta de las Personas Físicas.
Para aplicar la reducción por transmisión de activos fijos intangibles (como la licencia), el contribuyente debe determinar su rendimiento por el método de estimación objetiva. La transmisión debe estar motivada por incapacidad permanente, jubilación o cese por reestructuración, o transmitirse a familiares hasta segundo grado. Si el titular continúa ejerciendo la actividad tras la incapacidad, la transmisión no estaría motivada por dicha causa, sino por el cese de actividad, lo que impediría la reducción salvo que concurra otra causa legal.
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