The tax liability on the sale depends on how you hold the asset:
- Individual. The difference between the cost of the licence (plus any investments and minus any depreciation, as applicable) and the sale price is a capital gain that is taxed under the savings bracket of personal income tax — in 2026, on a scale ranging from 19 per cent to maximum rates of around 30 per cent for very large gains. If you bought it years ago for a low price and are selling at current prices, the tax bill could be substantial: work out the net amount before accepting an offer.
- Company. The capital gain is included in corporation tax at the rate applicable to your company. If what is being sold are shares in the holding company, the rules governing the sale of shares apply, with their own exemptions and requirements.
- VAT or Transfer Tax on the transfer: see the question on taxes when buying — as a seller, this affects you when it comes to invoicing correctly.
Advice for a savvy seller: ask for a calculation of the net amount after tax alongside the(/herramientas/valorador) [valuation]. A sale price that is 5 per cent higher, combined with a poorly chosen tax structure, could result in a lower net amount. And yes, once again: consult a tax adviser for your specific case. Seriously.
→ Full guide: Selling your VTC licence: the definitive guide
LAST REVIEWED · Jul 19, 2026 — VTC360 guide: general criteria, not advice for your specific case.