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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

Whether, upon the transfer of the auto-taxi license, the taxpayer could benefit from the reduction in capital gains provided for in the seventh additional provision of the Personal Income Tax Law.

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