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V0696-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation for courier services requires ownership or contracted use of transport means

A taxpayer conducting courier activities using a leased vehicle has enquired whether they may apply the objective estimation method. The DGT has ruled that, for this specific heading, it is a requirement that the activity be carried out using owned transport means.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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