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A taxpayer asks how to calculate the capital gain or loss resulting from the sale of an auto-taxi license. The DGT responds that, as it is an asset used in an economic activity, the acquisition value shall be the book value after applying the minimum depreciation.
Question posed: Method for quantifying the capital gain or loss produced by the transfer of the license.
The transfer of the license constitutes a capital gain or loss pursuant to Article 33.1 of the LIRPF. As it is an asset used in economic activities, the acquisition value is the book value, considering the tax-deductible depreciation and the minimum depreciation. For intangible assets such as this license, the maximum depreciation period is ten years; therefore, if the period of ownership exceeds this, it is considered fully depreciated.
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