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V2966-18 19 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Objective assessment for Income Tax and simplified VAT scheme inapplicable to urban passenger transport

A taxpayer inquired whether their urban passenger transport activity using an electric vehicle could utilise the objective assessment method for Income Tax and the simplified VAT scheme. The DGT ruled that only auto-taxi services are eligible for these regimes.

The question raised

Whether it may be subject to the objective estimation regime and the simplified special VAT regime for this new activity.

The DGT's ruling

The objective estimation method for Personal Income Tax (IRPF) and the simplified special VAT regime may only be applied by auto-taxi transport activities. The described urban passenger transport activity, although included under heading 721.2 of the Economic Activities Tax (IAE), does not constitute auto-taxi transport. Therefore, it cannot utilize these regimes.

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