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A courier using a rented van asks whether they can pay tax under the objective estimation regime. The DGT rules that this is possible, provided the transport is carried out using their own means.
Cuestión planteada Si puede determinar el rendimiento neto de la actividad por el método de estimación objetiva.
Para aplicar el método de estimación objetiva en la actividad de transporte de mensajería y recadería (epígrafe 849.5 del IAE), es necesario realizar la actividad con medios de transporte propios. Este requisito se cumple si el vehículo es propiedad del empresario o si lo tiene a su disposición mediante alquiler, renting o leasing. No se cumple si los servicios se subcontratan con otra empresa.
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