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V1477-20 20 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation method and simplified VAT regime applicable to vehicle accessories trade, unless equivalence surcharge applies

The taxpayer asks whether the retail sale of vehicle accessories and spare parts can be taxed under the objective estimation method. The DGT confirms this is possible, provided the products are not subject to the equivalence surcharge regime.

The question raised

Cuestión planteada Si esta actividad puede determinar el rendimiento neto por el método de estimación objetiva.

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