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V2966-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

Objective assessment for Income Tax and simplified VAT scheme inapplicable to urban passenger transport

A taxpayer inquired whether their urban passenger transport activity using an electric vehicle could utilise the objective assessment method for Income Tax and the simplified VAT scheme. The DGT ruled that only auto-taxi services are eligible for these regimes.

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2018-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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