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V1114-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Objective estimation cannot be applied to courier services if transport is not carried out using own means

A query was raised regarding whether a courier activity can be taxed under the objective estimation regime using vehicles that are not owned by the operator. The DGT ruled that regulations require the means of transport to be owned by the holder of the activity.

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2015-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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