Doctrine by topic · DGT Observatory

VTC License: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 9 rulings · 2016–2023

Current position

VTC (Vehículo de Turismo con Conductor) transport activity may be taxed using the objective estimation method, provided it meets the magnitudes of Order HFP/1172/2022 and does not fall under the exclusion grounds of article 34 of the IRPF (Personal Income Tax) Regulations. For this purpose, it is assimilated into the concept of transport by auto-taxis.

The DGT's position has undergone a reversal. Initially, the administration maintained that VTC activity was a vehicle rental with driver, which was excluded from objective estimation. After years of exclusion, ruling V2219-23 allows the use of this method under the concept of transport by auto-taxis and compliance with specific requirements.

Turning points

  1. V2219-23

    Allows the application of the objective estimation method by considering VTC activity under the concept of transport by auto-taxis, provided the magnitudes of Order HFP/1172/2022 are met.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V3187-16 8 Jul 2016

VTC activities ineligible for objective estimation or simplified VAT schemes

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarégimen especial simplificadoalquiler de vehículo con conductorestimación directarégimen general Orden HAP/2430/2015RIRPF — RD 439/2007, Reglamento del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual

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