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A taxi driver asks whether the seventh additional provision of the LIRPF can be applied when selling their licence due to retirement. The DGT confirms it is possible if the transfer is motivated by retirement and objective valuation requirements are met.
Cuestión planteada Aplicación a la ganancia patrimonial obtenida por la venta de la licencia de la reducción establecida en la disposición adicional séptima de la Ley del IRPF.
La transmisión de la licencia genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de transmisión y el valor contable. Para aplicar la reducción de la disposición adicional séptima, el contribuyente debe determinar su rendimiento por estimación objetiva y que la venta esté motivada por jubilación, incapacidad o cese por reestructuración. Si el titular continúa ejerciendo la actividad tras jubilarse, la venta no estaría motivada por la jubilación y no aplicaría la reducción. Al haber sido adquirida en 2014, la parte de la ganancia generada antes de 2015 tendrá una reducción del 4 por ciento.
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