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V1805-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Objective estimation method allowed in first year of transport activity

A taxpayer asks whether the objective estimation method can be used in 2025 after starting a transport activity in August. The DGT responds that it can be applied in the first year regardless of income or purchase volumes, provided the vehicle limit is not exceeded.

In 6 key points

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2025-10-13PublishedPublished 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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