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A taxpayer inquired whether the reduction under Article 42 of the IRPF Regulations could be applied when selling a taxi licence due to sector restructuring or retirement. The Directorate General of Taxes (DGT) ruled that the restructuring reduction does not apply if the cause is regulatory incompatibility, nor does the retirement reduction apply if the holder continues to carry out the activity after retiring.
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 en una reestructuración del sector o por jubilación.
La transmisión de la licencia no se considera por reestructuración del sector si responde a motivos de incompatibilidad con la normativa del sector. Respecto a la jubilación, la reducción no es aplicable si el titular continúa desarrollando la actividad tras jubilarse, ya que la transmisión no estaría motivada por la jubilación sino por el cese en la actividad. En estos casos, la ganancia patrimonial queda sometida al IRPF sin reducción.
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