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Practical Income Manual 2022.

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 outApplicable 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 autotaxi transportation being carried out in several municipalities, there is the possibility of applying more than one index of those previously indicated, 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, which resulted in an extraordinary appeal for the unification of criteria, has indicated that the rental economic activity vehicle with driver through a VTC license is included in Section 721.2 of IAE , under the title "Transport by self-taxis" and, therefore, is considered included in the estimation method objective of personal income tax.