8.2.4.2. Special rule for autotaxi activity in objective estimation

TRANSMISSION OF INTANGIBLE FIXED ASSETS IN THE ACTIVITY OF TRANSPORTATION BY AUTOTAXIS

Taxpayers who carry out the activity of transportation by autotaxi, classified in section 721.2 of the first section of the rates of the Tax on Economic Activities, and determine their net income by the objective estimation regime, will reduce the capital gains that occur to them as consequence of the transfer of intangible fixed assets , when this transfer is motivated by:

• Permanent disability.

• Retirement.

• Cessation of activity due to restructuring of the sector.

• Transmission, whatever the cause, to family members up to the second degree.

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

1. The part of the profit that was generated prior to January 1, 2015 will be distinguished, understood as the part 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.

2. The part of the capital gain generated prior to January 1, 2015 will be reduced by applying the following percentages based on the number of years elapsed from the date of acquisition until December 31, 2014.