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A taxi driver using objective estimation asks whether the additional seventh reduction in the LIRPF applies upon selling their licence after permanent disability. The DGT replies that if the taxpayer continues exercising the activity after disability, the sale is not deemed motivated by disability and the reduction does not apply.
Question posed: Application to the capital gain obtained from the sale of the license of the reduction established in the seventh additional provision of the Personal Income Tax Law.
The reduction of capital gains from the transfer of intangible assets (such as taxi licenses) requires that the transfer be motivated by permanent disability, retirement, or cessation due to restructuring, or transfer to relatives up to the second degree. If the holder continues to carry out the activity after the declaration of permanent disability, the subsequent transfer of the license is not considered to be motivated by the disability, and therefore the tax benefit is not applicable.
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