The General Tax Directorate adjusts its previous stance regarding the taxation of passenger transport with VTC licenses using the objective estimation method, adopting the criterion established by the Central Economic-Administrative Tribunal (TEAC). This modification is reflected in a binding response (V2219-23) issued on July 27, 2023. Previously, in binding consultations, Taxation maintained that this activity was not subject to the mentioned method.
The new consultation in July modifies this criterion by considering the resolution of TEAC No. 9398/2021, dated September 20, 2022. TEAC argues that the expression “Transport by taxi” in the Ministerial Orders that develop the objective estimation method for Personal Income Tax (IRPF) and the simplified VAT regime is not limited exclusively to passenger transport in vehicles with taximeters. Thus, it is concluded that the Orders have not excluded the activity of holders of VTC licenses from the objective estimation method.
As a result of this modification, the criterion is established that the economic activity of renting a vehicle with a driver through a VTC license can be subject to the objective estimation method for IRPF and the simplified VAT regime.
Furthermore, the consultation highlights that holders of VTC licenses may calculate the net income of their activity by this method in 2023, provided they comply with the exclusion limits and other conditions established by the applicable regulations, as stipulated in Order HFP/1172/2022 and Article 34 of the RIRPF.
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