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A taxi driver using the objective estimation method asks whether they can reduce the capital gains tax resulting from the sale of their licence upon retirement. The DGT rules that if the driver continues working after retirement, the transfer is motivated by the cessation of activity rather than by retirement.
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 reducción del artículo 42.1 del Reglamento del IRPF por transmisión de activos inmateriales (como la licencia) requiere que la venta esté motivada por jubilación, incapacidad permanente o cese por reestructuración. Si el taxista se jubila pero mantiene la actividad, la transmisión de la licencia no se considera motivada por jubilación. En ese caso, la ganancia patrimonial queda sujeta al IRPF, salvo que concurra otra causa prevista en la norma.
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