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A taxpayer asks whether they can apply the objective estimation method for Personal Income Tax (IRPF) and the simplified VAT regime for an electric bicycle courier activity. The DGT indicates that courier transport activities are included provided they are carried out exclusively using one's own means of transport.
This ruling clarifies the requirements for courier services to qualify for simplified tax regimes, specifically emphasizing the necessity of using personal transport equipment.
The tax team reviews your specific situation.
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