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V1897-16 ·28 April 2016 ·consulta-vinculante Medium impact
Tax

VTC driver services excluded from objective estimation and simplified VAT schemes

A taxpayer currently using the objective estimation and simplified VAT schemes has enquired whether these regimes can be applied to a new VTC (vehicle with driver) activity. The DGT has ruled that chauffeur services are not included in these specific tax regimes.

In 6 key points

How it affects those involved

VTC operators must use the direct estimation method for income tax and the general VAT regime, preventing them from using simplified tax calculation methods.

Lifecycle

2016-04-28PublishedPublished 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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