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V2219-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

VTC transport activities may be subject to the objective estimation method for Personal Income Tax

A driver with a VTC licence has enquired whether they can apply the objective estimation method for the 2023 tax year. The DGT has responded that, following a unified criterion from the TEAC, this is possible provided all regulatory requirements are met.

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2023-07-27PublishedPublished 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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