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V2439-21 ·22 September 2021 ·consulta-vinculante Medium impact
Tax

Objective estimation method and simplified VAT scheme can be applied without owning a premises

A vehicle repair professional inquired whether a physical premises is required to use the objective estimation method for Personal Income Tax (IRPF) and the simplified special VAT scheme. The Directorate-General for Taxes (DGT) ruled that the absence of a premises does not constitute grounds for exclusion from these regimes.

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2021-09-22PublishedPublished 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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