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V1702-24 11 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

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

A taxpayer inquired whether she could apply the capital gains tax reduction for the sale of a taxi licence that had been assigned to her ex-husband. The DGT ruled that, as she was not personally carrying out the economic activity, she failed to meet the necessary requirement for the reduction.

The question raised

Whether the reduction on the capital gain obtained from the transfer of the auto-taxi license may be applied.

The DGT's ruling

The capital gain from the transfer of the license must be declared by the legal holders of the asset. To apply the reduction provided in the seventh additional provision of the Personal Income Tax Law, it is a prerequisite that the net yield was determined by the objective estimation method at the time of the transfer. Since the taxpayer was not carrying out an economic activity, she cannot apply said reduction.

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