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A taxi driver using the objective estimation method has enquired whether they can reduce the capital gains tax arising from the transfer of their licence upon retirement. The DGT has ruled that if the individual continues to carry out the activity after retiring, the transfer is not considered to be motivated by retirement, but rather by the cessation of activity.
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 transmisión esté motivada por jubilación, incapacidad permanente o cese por reestructuración. Si el taxista se jubila pero mantiene la actividad, la transmisión de la licencia no se considera motivada por jubilación. En ese caso, la ganancia patrimonial queda sujeta al IRPF, salvo que concurra otra causa prevista en la norma.
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