Skip to content
V1610-22 ·4 July 2022 ·consulta-vinculante Medium impact
Tax

Objective estimation in transport may be maintained if tourist rentals are treated as capital income

The taxpayer asks whether they can continue using the objective estimation method for their transport activity if they also rent out tourist apartments. The DGT rules that it depends on whether the rental activity is classified as an economic activity or as income from real estate capital.

In 6 key points

How it affects those involved

The classification of tourist rental income determines whether the taxpayer can maintain the objective estimation method for their transport business or if they must switch to the direct estimation method due to incompatibility.

Lifecycle

2022-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact