Transportation activity by self-taxi (IAE heading: 721.2)
Regulations: Instruction 2.3 a.2) Order HFP /1335/2021, of December 1 ( BOE of December 2).
| Population of the municipality in which the activity is carried out | Applicable index |
|---|---|
| Up to 2,000 inhabitants | 0.75 |
| From 2,001 to 10,000 inhabitants | 0.80 |
| From 10,001 to 50,000 inhabitants | 0.85 |
| From 50,001 to 100,000 inhabitants | 0.90 |
| More than 100,000 inhabitants | 1.00 |
When, due to the activity of transport by taxis being carried out in several municipalities, there is the possibility of applying more than one of the previously mentioned indexes, a single index will be applied, which will be the one corresponding to the municipality with the largest population.
Please note that the Resolution of the Central Economic-Administrative Court (TEAC) of September 20, 2022, Claim number 00-09398-2021, issued in an extraordinary appeal for the unification of criteria, has indicated that the economic activity of renting a vehicle with a driver through a VTC license is included in Section 721.2 of IAE , under the title "Transport by taxis" and, therefore, is considered included in the objective estimation method of personal income tax.