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V1292-25 11 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a taxi licence generates taxable capital gain or loss

A taxi driver using the objective estimation method enquires about the tax treatment of selling their licence. The DGT states that the transfer results in a capital gain or loss and that a specific reduction only applies under defined conditions.

The question raised

Tax treatment of the sale of a license under Personal Income Tax.

The DGT's ruling

The transfer of a taxi license constitutes a capital gain or loss calculated by the difference between the transfer value and the book value. Taxpayers under the objective estimation method may reduce these capital gains from the transfer of intangible assets if it is due to permanent disability, retirement, cessation due to sector restructuring, or transfer to relatives up to the second degree. In the specific case, the reduction does not apply if the transfer is not motivated by the aforementioned legal causes.

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