Special rules

In addition to the rules discussed so far, there are certain special rules that affect the following assets:

1. Heritage elements updated under Royal Decree-Law 7/1996 or Law 16/2012

In the case of assets updated in accordance with the provisions of Article 9 of Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and promoting economic activity or, where appropriate, Article 5 of Royal Decree-Law 7/1996, of June 7, the determination of the capital gain or loss obtained will be carried out in accordance with the following rules:

The difference between the acquisition price and the corresponding amortizations recorded therefor shall be reduced by the amount of the net increase in value resulting from the updating operations provided for in Law 16/2012, of December 27, or, where applicable, in Royal Decree-Law 7/1996, with the positive difference thus determined being the amount of monetary depreciation.
The capital gain or loss will be the result of reducing the difference between the transfer value and the book value by the amount of the monetary depreciation referred to in the previous rule.

2. Intangible fixed assets (taxi license) transmitted in the autotaxi transport activity included in the objective estimation regime

Regulations: Seventh Additional Provision Law IRPF

Taxpayers who carry out the activity of taxi transport, classified under section 721.2 of the first section of the rates of the Tax on Economic Activities (IAE), who determine their net income using the objective estimation method, will reduce the capital gains that occur from the transfer of intangible fixed assets, when the transfer is motivated by permanent disability, retirement or cessation of activity due to restructuring of the sector or when, for other reasons, they are transferred to relatives up to the second degree.

Capital gains will be reduced according to the following rules:

The portion of the profit generated prior to January 1, 2015 will be distinguished, understanding this as the portion of the capital gain that proportionally corresponds to the number of days elapsed between the date of acquisition and December 31, 2014, both inclusive, with respect to the total number of days that it would have remained in the taxpayer's assets.
The portion of the capital gain generated prior to January 1, 2015 will be reduced by applying the following percentages depending on the number of years elapsed from the date of acquisition until December 31, 2014.

Until (year) More than (years)

Years 1 1 2 3 4 5 6 7 8 9 10 11 12

Reduction 4% 8% 12% 19% 26% 33% 40% 47% 54% 61% 74% 87% 100%

	Until (year)	More than (years)
Years	1	1	2	3	4	5	6	7	8	9	10	11	12
Reduction	4%	8%	12%	19%	26%	33%	40%	47%	54%	61%	74%	87%	100%

Example

Mr. JVC, a taxi operator who determines his net income using the objective estimation method, retired on January 10, 2024. For this reason and in order for his son to continue with the activity, he transferred his municipal license to him on that date for 60,000 euros. The book value at the date of transfer of the municipal license, which was acquired on March 5, 2004, taking into account tax-deductible amortizations, is 0 euros.

Determine the amount of the reduced capital gain derived from said operation.

Solution:

Transfer value: 60,000

Book value: 0

Capital gain = 60,000

Capital gain generated until 31-12-2014 ⁽¹⁾

(60,000 ÷ 7,250) x 3,954 = 32,722.76

Applicable reduction (32,722.76 x 74%) = 24,214.84

Computable capital gain (60,000 – 24,214.84) = 35,785.16

Note to example:

⁽¹⁾Its determination is made in proportion to the number of days elapsed between the acquisition date (05-03-2004) and 31-12-2014, inclusive, which amounts to 3,954 days, with respect to the total number of days elapsed between the acquisition date and the date of transfer (10-01-2024), excluding the latter since it ceases to be part of the assets, which is 7,250 days. ^(Back)

3. Transfer of assets that have enjoyed freedom of amortization

Regulations: Additional provisions thirty and fifty-ninth Law IRPF

In the event of the transfer in the financial year 2024 of vehicles or charging facilities that have enjoyed the freedom of depreciation provided for in the Eighteenth Additional Provision of the LIS, as well as in the transfers of elements related to economic activities that have enjoyed freedom of depreciation for investments in tangible fixed assets and real estate investments related to economic activities both with maintenance of employment (investments made in 2009 and 2010) and without the requirement of this requirement (investments made between January 1, 2011 and March 30, 2012), for the calculation of the capital gain or loss, the acquisition value will not be reduced by the amount of the fiscally deductible depreciation that exceeds those that would have been fiscally deductible if the former had not been applied.

The aforementioned excess (that is, the difference between the amortization carried out and the amount that would have been due) will be considered, for the transferor, as the full income from the economic activity in the tax period in which the transfer is made.

For the specific case of transmission of certain vehicles and new charging infrastructures referred to in the Fifty-ninth Additional Provision, this rule shall apply regardless of the method of determining the net return of the economic activity (whether direct estimation or objective ).