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A retired taxi driver inquired whether selling his auto-taxi licence allows for the application of the capital gains tax reduction for retirement. The DGT ruled that, as the individual continues to carry out the activity after retiring, the transfer is motivated by the cessation of activity rather than retirement, thereby preventing the application of said reduction.
Cuestión planteada Si, cuando transmita la licencia de auto-taxi, podría acogerse a la reducción de la ganancia patrimonial prevista en el artículo 42 del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
La transmisión de la licencia de taxi genera una ganancia o pérdida patrimonial que debe calcularse por la diferencia entre el valor de transmisión y el valor contable. Para aplicar la reducción del artículo 42.1 del Reglamento del IRPF, la transmisión de activos inmateriales debe estar motivada por jubilación, incapacidad permanente o cese por reestructuración, o transmitirse a familiares hasta segundo grado. Si el titular continúa ejerciendo la actividad tras jubilarse, la transmisión no se considera motivada por la jubilación, sino por el cese de actividad, quedando la ganancia sujeta al IRPF sin la reducción mencionada.
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