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A taxpayer inquired whether they could apply the reduction under Article 42 of the Personal Income Tax (IRPF) Regulations when transferring a taxi licence via sectoral restructuring. The Directorate General for Taxes (DGT) ruled that the reduction is not applicable because the stated cause is an internal restructuring of the activity rather than a restructuring of the sector.
Cuestión planteada Si podría aplicar la reducción prevista en el artículo 42 del Reglamento del IRPF para las ganancias patrimoniales derivadas de la transmisión de la licencia, al estar motivada la transmisión en una reestructuración del sector.
La reducción del artículo 42 del Reglamento del IRPF requiere que la transmisión de la licencia de taxi esté motivada por el cese de actividad por reestructuración del sector. El concepto de reestructuración del sector se refiere a medidas para sectores en crisis grave que buscan recuperar su viabilidad. Una reestructuración interna de la actividad no constituye una reestructuración del sector para aplicar dicha reducción.
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