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V1880-18 26 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Retirement tax reduction inapplicable if license transfer is not motivated by cessation of activity

A taxi driver inquired whether the transfer of his taxi license could qualify for the capital gains tax reduction applicable to retirement. The DGT ruled that if the holder continues to carry out the activity through active retirement, the transfer is motivated by the cessation of activity rather than by retirement.

The question raised

Cuestión planteada Si, cuando transmita la licencia de auto-taxi, podría acogerse a la reducción de la ganancia patrimonial prevista en la disposición adicional séptima de la Ley sobre la Renta de las Personas Físicas.

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