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A driver with a VTC licence has enquired whether they can apply the objective estimation method for the 2023 tax year. The DGT has responded that, following a unified criterion from the TEAC, this is possible provided all regulatory requirements are met.
Cuestión planteada Si en el ejercicio 2023 podría determinar el rendimiento neto de la actividad por el método de estimación objetiva.
La actividad de transporte con licencia VTC se considera incluida en el método de estimación objetiva bajo el concepto de transporte por auto-taxis. Para ello, el contribuyente debe cumplir las magnitudes excluyentes de la Orden HFP/1172/2022 y las causas de exclusión del artículo 34 del Reglamento del IRPF.
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