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V0184-21 ·4 February 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation and simplified VAT scheme inapplicable to VTC and taxi activities

A taxpayer operating both taxi and VTC (private hire vehicle) services inquired whether they could apply the objective estimation method and the simplified VAT scheme to both activities. The DGT ruled that VTC activity mandates the use of the direct estimation method and the general VAT regime, which consequently prevents the use of special regimes for either activity.

In 6 key points

How it affects those involved

Taxpayers operating both taxi and VTC services cannot benefit from simplified tax regimes, as the VTC activity forces the application of the general VAT and direct estimation systems across all their transport activities.

Lifecycle

2021-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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