Skip to content
Back to index
V1610-22 4 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective estimation in transport may be maintained if tourist rentals are treated as capital income

The taxpayer asks whether they can continue using the objective estimation method for their transport activity if they also rent out tourist apartments. The DGT rules that it depends on whether the rental activity is classified as an economic activity or as income from real estate capital.

The question raised

Whether it is possible, simultaneously, to be registered in the activity of "rentals, tourist apartments", heading 685 of the IAE, and continue to determine the net yield of the road freight transport activity using the objective estimation method.

The DGT's ruling

The rental of tourist apartments constitutes an economic activity only if it provides hotel industry services or has at least one employee under a full-time employment contract. If it is an economic activity, the yield must be determined by direct estimation, which prevents the use of objective estimation in transport. If it does not meet these requirements, it is real estate capital income and does not affect the objective estimation of transport.

Book your free first meeting