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V1565-22 30 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a taxi licence generates a capital gain or loss within the savings tax base

A query was made regarding the taxation of the sale of a taxi licence acquired in 2004. The DGT ruled that the transfer generates a capital gain or loss that must be included in the savings tax base.

The question raised

Taxation in the Personal Income Tax (IRPF) regarding the sale of the license.

The DGT's ruling

The transfer of fixed assets used in an economic activity generates capital gains or losses based on the difference between the transfer value and the book value. The book value is determined by replacing accounting depreciation with tax-deductible depreciation. These gains or losses are included in the savings tax base. If the objective estimation method is applied, a reduction in the capital gain could be applied under the assumptions of the seventh additional provision of the Personal Income Tax Law.

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