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A road freight carrier asks whether it must keep a sales register under the objective estimation method. The DGT responds that no such obligation exists.
Cuestión planteada Si, a partir del 1 de enero de 2014, estará obligado a llevar el libro registro de ventas o ingresos.
La obligación de llevar un libro registro de ventas o ingresos para contribuyentes en estimación objetiva no se aplica a las actividades incluidas en la división 7 de la sección primera de las Tarifas del IAE. El transporte de mercancías por carretera pertenece a dicha división, por lo que el consultante no está obligado a llevar dicho libro.
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