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A taxi driver inquired whether they could reduce the capital gains tax resulting from the sale of their licence upon retirement. The DGT ruled that if the individual continues to carry out the activity after retiring, the sale is not motivated by retirement but by the cessation of activity, which prevents the application of the reduction.
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 licencias) requiere que la transmisión esté motivada por jubilación, incapacidad permanente o cese por reestructuración. Si el taxista continúa trabajando tras jubilarse, la transmisión de la licencia no se considera motivada por la jubilación, sino por el cese de actividad. En ese caso, no procede la reducción salvo que concurra otra de las causas previstas en el reglamento.
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