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A taxi driver enquired whether the transfer of his auto-taxi licence allows for a reduction in capital gains through sector restructuring. The DGT ruled that this is not applicable because the regional decree only modernises the sector without requiring the cessation of activities.
Cuestión planteada Si, al transmitir 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, acogiéndose a la circunstancia de reestructuración del sector en base a la exposición de motivos del Decreto 35/2019, de 9 de abril, de la Comunidad Autónoma de Madrid por el que se modifica el Reglamento de los Servicios de Transporte Público Urbano en Automóviles de Turismo, aprobado por el Decreto 74/2005, de 28 de julio, publicado en el Boletín Oficial de la Comunidad de Madrid el día 11 de abril.
La reducción de la ganancia patrimonial por transmisión de activos fijos intangibles requiere que la transmisión esté motivada por incapacidad permanente, jubilación o cese de actividad por reestructuración del sector. En este caso, la transmisión no es consecuencia de la jubilación porque el titular sigue ejerciendo la actividad. Asimismo, la normativa de la Comunidad de Madrid no establece que la transmisión de la licencia se deba a una reestructuración del sector que motive el cese de actividad.
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