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V0410-21 ·26 February 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation method cannot be applied to VTC licensed transport activities

A taxpayer inquired whether they could calculate their net income using the objective estimation method for their VTC activity. The DGT ruled that this is not possible as the activity is classified as vehicle hire with a driver.

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2021-02-26PublishedPublished 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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