8.2.4.2. Special rule for self-taxi activity in objective assessment

Transmission OF INTANGIBLE FIXED ASSETS IN TRANSPORT ACTIVITY BY taxis

Taxpayers carrying out the transport activity by taxis, classified under heading 721,2 of the first section of the tax rates economic Activities, and determine their net yield under the objective estimation scheme, will reduce the capital gains that occur to them as a result of the transfer of fixed intangible assets, when this transfer is motivated by:

• Permanent disability.

• Retirement.

• Cessation of activity due to restructuring of the sector.

• Transfer, whatever the cause, to family members up to the second grade.

The reduction will be obtained by applying the following rules to the capital gain:

1. The portion of the gain generated before January 1, 2015 will be distinguished, with the the capital gain proportionally corresponds to the number of days elapsed between the acquisition date and 31 December 2014, both inclusive, compared to the total number of days remaining in the taxpayer's assets.

2. The portion of the capital gain generated before January 1, 2015 will be reduced by applying the following percentages according to the number of years that have elapsed since the acquisition date until December 31, 2014.