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A taxi cooperative has requested clarification on how the 'distance travelled' module should be quantified under the objective estimation method. The DGT has responded that it must include the total number of kilometres driven by the vehicle during the tax period.
Cuestión planteada Cuantificación de dicho módulo.
Para la actividad de transporte por autotaxis, el módulo de 'distancia recorrida' debe cuantificarse por la totalidad de los kilómetros recorridos por el vehículo en el período impositivo. Esto se debe a que el vehículo se considera un elemento patrimonial afecto que puede amortizarse en su totalidad, aun cuando se use para fines particulares en momentos inhábiles.
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