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A VTC licence holder requested clarification on the applicable IAE heading and whether they could opt for the IRPF objective estimation regime and the simplified VAT scheme. The DGT ruled that while they must use the heading for taxi transport, they cannot benefit from these regimes as their activity constitutes a vehicle rental service with a driver.
VTC operators must ensure they are registered under the correct IAE heading but are prohibited from using simplified tax regimes, potentially increasing their administrative and tax compliance complexity.
The tax team reviews your specific situation.
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