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A carrier inquired whether a crane truck should be included in the calculation of net income under the objective estimation regime and in the total vehicle count. The DGT ruled that it is not taken into account if it does not increase the capacity for transporting goods.
Cuestión planteada Si este camión grúa debe tenerse en cuenta a efectos del cálculo del rendimiento neto anual y de la magnitud excluyente por número de vehículos.
El módulo de carga del vehículo valora la capacidad de transporte disponible según la diferencia entre la masa máxima autorizada y las taras. Por tanto, un camión grúa no se incluye en este módulo ni en el número de vehículos si no aumenta la capacidad de carga del contribuyente, siempre que no pueda utilizarse para el transporte de mercancías. Si el camión grúa fuera susceptible de uso como medio de carga, sí se contabilizaría en ambos conceptos.
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