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A taxi driver using the objective estimation method enquired whether they could reduce the capital gains tax on the sale of their licence upon retirement. The DGT ruled that if the individual continues working after retiring, the transfer is motivated by the cessation of activity rather than retirement, thereby preventing the application of the tax reduction.
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.
La reducción del artículo 42.1 del Reglamento del IRPF por transmisión de activos inmateriales (como la licencia) requiere que la venta esté motivada por jubilación, incapacidad permanente o cese por reestructuración. Si el taxista se jubila pero sigue ejerciendo la actividad, la transmisión de la licencia no se considera motivada por jubilación. En ese caso, la ganancia patrimonial queda sujeta al IRPF sin la reducción, salvo que concurra otra causa prevista en la norma.
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