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A self-employed taxi driver under the simplified regime asks how to declare investment charges from the passive party and how to calculate the minimum charge. The DGT clarifies that these charges may be declared quarterly or in the final period of the year, and that the charge derived from the regime is the higher of the difference between current charges or the minimum charge.
Cuestión planteada Forma de incluir las referidas cuotas devengadas por inversión del sujeto pasivo, así como aplicación del porcentaje para el cálculo de la cuota mínima anual al importe total de cuotas devengadas, incluyendo las correspondientes a dichos servicios intracomunitarios.
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