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A VTC licence holder requested clarification on the correct IAE heading and whether they could apply the objective estimation regime and the simplified VAT scheme. The DGT ruled that the activity must be classified under the heading for transport by taxi, but the operator cannot use these regimes as the service constitutes vehicle rental with a driver.
VTC operators must ensure correct tax classification and are prohibited from using simplified tax regimes, potentially increasing their administrative and tax burden.
The tax team reviews your specific situation.
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