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V1170-14 28 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

No obligation to keep sales register for transporters using objective estimation

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.

The question raised

Whether, as of January 1, 2014, the taxpayer will be required to maintain a sales or income register book.

The DGT's ruling

Taxpayers under the objective estimation method performing activities within division 7 of the first section of the IAE Tariffs are not required to maintain a sales or income register book. This exception applies to activities such as road freight transport, pursuant to Article 68.6 of the IRPF Regulations.

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