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V1617-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

VTC driver services ineligible for objective estimation or simplified VAT schemes

A taxpayer currently using the objective estimation method and the simplified VAT scheme inquired whether these same regimes could be applied to their new VTC (vehicle with driver) activity. The Directorate General for Taxes (DGT) ruled that vehicle rental with driver services are not included in these specific tax regimes.

In 6 key points

How it affects those involved

Drivers starting VTC activities must account for their income and VAT under the direct estimation method and the general VAT regime, rather than the simplified options.

Lifecycle

2016-04-14PublishedPublished 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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