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V3111-17 30 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Retirement tax relief maintained on taxi licence transfers if activity is not restarted

A taxi driver using the objective estimation method has enquired whether they lose the retirement tax relief when transferring their licence. The DGT has clarified that the relief applies if the transfer results from retirement, but would be lost if a new licence is acquired and the activity is restarted following retirement.

The question raised

Whether, in the case presented, the reduction established in the seventh additional provision of the Personal Income Tax Law would be lost.

The DGT's ruling

The transfer of a taxi license generates a capital gain or loss. Taxi drivers under the objective estimation regime may reduce the capital gain from the transfer of intangible fixed assets if the transfer is due to retirement, permanent disability, or cessation due to restructuring, or if it is transferred to relatives up to the second degree. The benefit does not apply if the holder continues to carry out the activity after retiring or if they resume the activity after a suspension of retirement. If the consultant acquires a new license and resumes the activity, they would lose the right to the reduction.

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