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V3623-20 22 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

VTC activity ineligible for IRPF objective estimation or simplified VAT regime

A query was raised regarding whether VTC drivers can utilise the objective estimation method for Personal Income Tax (IRPF) and the simplified VAT regime. The Directorate-General for Taxes (DGT) ruled that this is not possible, as their activity is classified as vehicle hire with a driver.

The question raised

Whether they can determine the net yield of the activity using the objective estimation method and pay tax under the simplified special VAT regime.

The DGT's ruling

The auto-taxi transport activity (heading 721.2 of the IAE) is included in the objective estimation and the simplified VAT regime. However, vehicle rental operations with a driver are not included, even if they are registered under said heading. Therefore, the VTC activity cannot use these regimes as it constitutes a vehicle rental service with a driver.

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