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V2124-25 11 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Reduction cannot apply if activity continues after permanent disability

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.

The question raised

Application of the reduction established in the seventh additional provision of the Personal Income Tax Law to the capital gain obtained from the sale of the license.

The DGT's ruling

The transfer of the license generates a capital gain or loss that must be calculated as the difference between the transfer value and the book value. To apply the reduction provided in the seventh additional provision, the transfer must be motivated by permanent disability, retirement, or cessation due to restructuring, or be transferred to relatives up to the second degree. If the holder continues to carry out the activity after the declaration of disability, the subsequent transfer is not considered to be motivated by the disability and the reduction does not apply.

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