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V2900-23 ·30 October 2023 ·consulta-vinculante Medium impact
Tax

Taxi drivers on objective estimation not required to file third-party operations declaration except for invoiced transactions

The DGT confirms that taxi drivers operating under objective estimation for IRPF and simplified special regime for VAT are not obliged to submit the annual declaration of third-party operations, except for transactions involving invoices.

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2023-10-30PublishedPublished 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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