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V1170-14 ·28 April 2014 ·consulta-vinculante Medium impact
Tax

No obligation to keep sales register for transporters using objective estimation

A road freight carrier asks whether it must keep a sales register under the objective estimation method. The DGT responds that no such obligation exists.

In 5 key points

How it affects those involved

Transporters using the objective estimation method are not required to maintain a sales register.

Lifecycle

2014-04-28PublishedPublished 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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