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V3187-16 ·8 July 2016 ·consulta-vinculante Medium impact
Tax

VTC activities ineligible for objective estimation or simplified VAT schemes

A taxpayer currently using the objective estimation and simplified VAT schemes has enquired whether both can be applied to a new VTC activity. The DGT has ruled that vehicle hire with a driver is not included in these regimes.

In 6 key points

Lifecycle

2016-07-08PublishedPublished 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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