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Practical guide to 2020 Income Tax.

"Seats" module

Regulations: Instruction 2,1,12 for the application of the signs, indexes or modules in the Personal Income Tax of Annex II to Order 1164/2019 of 22 November (Official State Gazette of 30 November).

In group urban transport and road passenger transport activities, the number of units on the Vehicle's Technical Inspection Card, excluding those of the driver and guide, shall be understood as "seats."

Vehicles specifically adapted for school transport. The calculation of units in the seat module of these vehicles must be carried out by the equivalent number of adult seats. For these purposes, it will be considered that every three seats for children under 14 years old are equivalent to two adult seats.