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V3021-16 29 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

VTC vehicle rental activities are ineligible for the objective estimation tax regime

A VTC licence holder requested clarification on the applicable IAE heading and whether they could opt for the IRPF objective estimation regime and the simplified VAT scheme. The DGT ruled that while they must use the heading for taxi transport, they cannot benefit from these regimes as their activity constitutes a vehicle rental service with a driver.

The question raised

1st IAE heading in which the activity must be registered.

The DGT's ruling

The activity of passenger transport with driver by grand tour vehicle must be classified under heading 721.2 of the first section of the IAE. However, as it constitutes a vehicle rental service with driver, its yield cannot be determined by objective estimation, nor can it be taxed under the simplified special VAT regime. This is due to the fact that Order HAP/2430/2015 includes heading 721.2 but excludes vehicle rental operations with driver.

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