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A taxi driver asked whether he could claim the reduction under Article 7 of the LIRPF due to the sale of his licence after being declared permanently incapacitated. The DGT stated that as the activity continued after the disability, the transfer was not motivated by incapacity and the tax benefit does not apply.
Cuestión planteada Aplicación a la ganancia patrimonial obtenida por la venta de la licencia de la reducción establecida en la disposición adicional séptima de la Ley del IRPF.
La transmisión de la licencia genera una ganancia o pérdida patrimonial que debe calcularse por la diferencia entre el valor de transmisión y el valor contable. Para aplicar la reducción de la disposición adicional séptima, la transmisión debe estar motivada por incapacidad permanente, jubilación o cese por reestructuración, o transmitirse a familiares hasta segundo grado. Si el titular continúa ejerciendo la actividad tras la declaración de incapacidad, la transmisión posterior no se considera motivada por la incapacidad y no se aplica la reducción.
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