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A taxi driver has enquired whether the reduction provided for in the seventh additional provision of the Personal Income Tax Act (LIRPF) can be applied when transferring their licence following retirement and the cessation of their activity. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements for the objective estimation regime are met and the transfer is a direct consequence of retirement 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.
Los taxistas que tributen por estimación objetiva pueden reducir las ganancias patrimoniales por la transmisión de activos intangibles, como la licencia, si la transmisión se debe a jubilación, incapacidad permanente o cese de actividad por reestructuración. Si el cese de actividad es total, no hay un plazo máximo para transmitir la licencia y se puede aplicar la reducción. No obstante, si el titular continúa ejerciendo la actividad tras jubilarse, la transmisión posterior no estaría motivada por la jubilación sino por el cese de actividad, perdiendo el beneficio fiscal salvo que concurran otras causas.
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