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A freight transporter asks whether she can continue to pay taxes under the objective estimation method in 2018 after having acquired 5 vehicles in 2017. The DGT responds that, by exceeding the limit of 4 vehicles, she is excluded from this regime.
Question posed: Whether she can determine, in 2018, the net yield of the activity using the objective estimation method.
For the activity of road freight transport, the specific magnitude that excludes one from the objective estimation method is having 4 vehicles on any day of the year. Having had 5 vehicles between September and December 2017, the inquirer is excluded from the regime in 2018. This exclusion requires the application of the simplified modality of the direct estimation method during the following three years.
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