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A query was raised regarding whether a courier activity can be taxed under the objective estimation regime using vehicles that are not owned by the operator. The DGT ruled that regulations require the means of transport to be owned by the holder of the activity.
Cuestión planteada Si puede determinar el rendimiento neto por el método de estimación objetiva, en el caso de que el medio de transporte utilizado para la actividad no sea propio.
Para que la actividad de transporte de mensajería y recadería (epígrafe 849.5 del IAE) pueda usar el método de estimación objetiva, es necesario que la titularidad de los medios de transporte corresponda al titular de la actividad. La normativa no especifica características del vehículo, por lo que puede ser cualquier tipo, siempre que sea propio.
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