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V2219-23 27 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

VTC transport activities may be subject to the objective estimation method for Personal Income Tax

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.

The question raised

Whether in the 2023 tax year the net income of the activity could be determined by the objective estimation method.

The DGT's ruling

The transport activity with a VTC license is considered included in the objective estimation method under the concept of transport by auto-taxis. To this end, the taxpayer must comply with the exclusive magnitudes of Order HFP/1172/2022 and the exclusion causes of Article 34 of the IRPF Regulations.

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