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A holder of an inactive taxi licence enquired whether the reduction provided for in Article 42 of the IRPF Regulations could be applied upon its transfer. The DGT ruled that the reduction is available if the taxpayer determined their income using the objective estimation method and ceases the activity due to retirement or declared disability.
Cuestión planteada Si transmite ahora la licencia, puede aplicar la reducción prevista en el artículo 42 del Reglamento del IRPF.
La transmisión de la licencia genera una ganancia o pérdida patrimonial. La reducción del artículo 42 del Reglamento del IRPF es aplicable si el contribuyente ejerce la actividad por estimación objetiva y la transmisión se debe a jubilación, incapacidad permanente o cese por reestructuración. Para la jubilación o incapacidad, se debe dejar de ejercer la actividad desde que se produce dicha circunstancia, sin que exista un plazo máximo para la transmisión posterior.
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