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A taxi driver using the objective estimation method has enquired whether they can apply a capital gains tax reduction when transferring their licence due to retirement. The DGT has ruled that if the holder continues working after retiring, the transfer is not motivated by retirement but by the cessation of activity, thereby disqualifying them from the tax benefit.
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) no es aplicable si el titular continúa ejerciendo la actividad tras jubilarse. En ese caso, la transmisión no estaría motivada por la jubilación, sino por el cese de actividad, salvo que concurran otras causas previstas en la norma. La ganancia obtenida quedaría sujeta al IRPF sin dicha reducción.
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