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V1350-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Reduction for taxi licence transfer cannot be applied if no economic activity is being carried out

A taxi driver on leave of absence has enquired whether they can apply the reduction provided in the seventh additional provision of the IRPF Act when transferring their licence. The DGT has ruled that this is not applicable because the taxpayer is not carrying out an economic activity at the time of the transfer.

The question raised

Application to the transfer of the license of the reduction provided for in the seventh DA of the IRPF Law.

The DGT's ruling

The reduction of capital gains from the transfer of intangible assets in auto-taxis requires that, at the time of the transfer, the taxpayer determines their net income using the objective estimation method. As the inquirer is on leave of absence and is not carrying out an economic activity, the necessary requirement to access the tax benefit is not met.

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