Doctrine by topic · DGT Observatory

Taxi License: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2014–2026

Current position

The transfer of a taxi license generates a capital gain or loss based on the difference between the transfer value and the book value. To apply the reduction for the transfer of intangible assets, the taxpayer must be taxed under the objective estimation method, and the sale must be motivated by retirement, permanent disability, cessation due to sector restructuring, or transfer to relatives up to the second degree. The reduction does not apply if the holder continues to carry out the activity after retirement.

The DGT's position remains constant regarding the requirements for the capital gains reduction. It has been reiterated that the transfer must be motivated by specific causes and that the holder cannot continue to carry out the activity. No changes are observed in the criteria for applying the reduction throughout the rulings.

Turning points

  1. V1115-16

    Establishes that the transfer of the license is a service provision subject to IVA (Value Added Tax). It determines that the exemption for the transfer of business assets does not apply because the license is not an autonomous economic unit.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1021-26 6 May 2026

Reduction of capital gain from taxi licence sale upon retirement possible

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialactivos fijos intangiblesestimación objetivareducción por jubilaciónvalor contable LIRPF — Ley 35/2006 del IRPF art. 37.1.nLIRPF — Ley 35/2006 del IRPF art. disposición adicional séptima
Affects CompanyExpat · Non-residentIndividual
V1135-25 30 Jun 2025

Reduction of taxi licence transfer to relatives possible under objective estimation

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialestimación objetivaactivos fijos intangiblestransmisión de activosreducción de ganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. disposición adicional séptimaLIRPF — Ley 35/2006 del IRPF art. 37.1.n
Affects CompanyExpat · Non-residentIndividual
V2927-21 19 Nov 2021

Requirements for reducing capital gains from the transfer of taxi licences

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialestimación objetivaactivos fijos intangibleslicencia de taxireducción de ganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 37.1.nLIRPF — Ley 35/2006 del IRPF art. disposición adicional séptima
Affects CompanyExpat · Non-residentIndividual
V0880-17 10 Apr 2017

Capital gains tax reduction may apply to the sale of taxi licences upon retirement

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialestimación objetivaactivos fijos intangibleslicencia de taxijubilación LIRPF — Ley 35/2006 del IRPF art. 37.1.nLIRPF — Ley 35/2006 del IRPF art. disposición adicional séptima
Affects CompanyExpat · Non-residentIndividual
V3243-15 22 Oct 2015

Drivers over 65 can claim reinvestment exemption when transferring taxi licence

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias patrimonialesexención por reinversiónrenta vitaliciatransmisión de elementos patrimonialeslicencia de taxi LIRPF — Ley 35/2006 del IRPF art. 38.3RIRPF — RD 439/2007, Reglamento del IRPF art. 42
Affects CompanyExpat · Non-residentIndividual
V0490-15 6 Feb 2015

Transfer of a taxi licence subject to VAT if transferred in isolation

SG de Impuestos sobre el Consumo
prestación de serviciosunidad económica autónomapatrimonio empresarialno sujecióntransmisión de bienes LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2.b
Affects CompanyExpat · Non-residentIndividual
V0378-15 2 Feb 2015

Reduction under LIRPF Art 7 possible via taxi licence transfer

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialestimación objetivatransmisión de activos intangibleslicencia de taxireducción por jubilación LIRPF — Ley 35/2006 del IRPF art. disposición adicional séptimaRIRPF — RD 439/2007, Reglamento del IRPF art. 42
Affects CompanyExpat · Non-residentIndividual

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