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V0039-18 16 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · iae

VTC activity classified under IAE heading 721.2 but ineligible for objective estimation or simplified VAT scheme

A VTC licence holder requested clarification on the correct IAE heading and whether they could apply the objective estimation regime and the simplified VAT scheme. The DGT ruled that the activity must be classified under the heading for transport by taxi, but the operator cannot use these regimes as the service constitutes vehicle rental with a driver.

The question raised

Cuestión planteada 1ª Epígrafe del IAE en qué debe matricularse la actividad.

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