Skip to content
Back to index
V0031-21 15 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation method not applicable to VTC licensed activities for Personal Income Tax (IRPF)

A taxpayer inquired whether they could calculate their net income using the objective estimation method for a VTC licensed activity. The Directorate-General for Taxes (DGT) ruled that this is not possible, as the activity constitutes a vehicle rental service with a driver.

The question raised

Whether it can determine its net yield through the objective estimation method.

The DGT's ruling

The auto-taxi transport activity (heading 721.2 of the IAE) is included in the objective estimation method, but vehicle rental operations with a driver are excluded. Therefore, the activity with a VTC license cannot determine its net yield through the objective estimation method, as it is a vehicle rental service with a driver.

Book your free first meeting