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A taxi driver has enquired whether a tax reduction can be applied when selling their licence following a declaration of permanent disability. The Directorate General of Taxes (DGT) has ruled that this is possible, provided the individual determines their income under the objective estimation method and the transfer is motivated by said disability or the cessation of activity.
Cuestión planteada Si, cuando transmita la licencia de auto-taxi, podría acogerse a la reducción de la ganancia patrimonial prevista en la disposición adicional séptima de la Ley sobre la Renta de las Personas Físicas.
La reducción de la disposición adicional séptima de la LIRPF es aplicable si el taxista utiliza el método de estimación objetiva y la transmisión de la licencia (activo fijo intangible) se motiva por incapacidad permanente, jubilación o cese de actividad. Si el contribuyente continúa ejerciendo la actividad tras la incapacidad, la transmisión posterior no estaría motivada por la incapacidad, sino por el cese de actividad, lo que impediría la reducción salvo que concurran otras causas legales.
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