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V3185-17 13 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Retirement tax relief does not apply if the license transfer occurs after the cessation of activity

A taxi driver inquired whether selling his taxi license would allow him to apply the capital gains tax reduction for retirement. The DGT ruled that, because the pension was combined with the business activity, the transfer was due to the cessation of activity rather than retirement.

The question raised

Whether, upon the transfer of the auto-taxi license, the taxpayer could benefit from the reduction in capital gains provided for in the seventh additional provision of the Personal Income Tax Law.

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