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A taxi driver has enquired about how to calculate the capital gain when transferring their taxi licence. The DGT has responded that, as it is an asset used for economic activity, the acquisition value shall be the book value, reduced by tax-deductible depreciation.
Question posed: In the event of a decision to transfer the license, the method for calculating the capital gain for Personal Income Tax purposes.
The transfer of the license constitutes a capital gain or loss pursuant to the Personal Income Tax Act (LIRPF). As it is an asset used for an economic activity, the acquisition value shall be the book value, reduced by tax-deductible depreciation. In this case, the minimum depreciation established by the regulations must be applied to determine said value.
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