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V0544-16 10 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Distance travelled module must account for total vehicle mileage

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.

The question raised

Quantification of said module.

The DGT's ruling

For the taxi transport activity, the 'distance traveled' module must be quantified by the total number of kilometers traveled by the vehicle during the tax period. This is because the vehicle is considered an asset used for business purposes that can be fully depreciated, even when used for private purposes during non-business hours.

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