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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.
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.
The tax team reviews your specific situation.
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