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V1747-20 3 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Total mileage must be recorded for the entire tax period

A taxi driver inquired whether, for the distance-based tax module, they should count the mileage from their home to the start of their working municipality. The DGT clarified that the calculation must be based on the total mileage travelled by the vehicle.

The question raised

Question posed: Whether, in the calculation of the "distance traveled" module, the kilometers traveled from one's residence to the beginning of the municipality where the activity is carried out must be taken into account.

The DGT's ruling

The distance traveled module must be quantified by the total number of kilometers traveled by the vehicle during the tax period. The objective estimation method is a system for small and medium-sized entrepreneurs where simplicity of calculation must prevail. The vehicle is considered an asset used for business purposes that can be fully depreciated, even if it is used for private purposes.

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