"Vehicle Loading" module

Regulations: Instruction 2.1.10 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

The load capacity of a vehicle or set of vehicles will be equal to the difference between the maximum total authorized mass determined taking into account any administrative limitations, which may be indicated on the Technical Inspection Cards, with a limit of 40 tonnes, and the sum of the tare weights corresponding to the carrying vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms or tonnes, the latter with two decimal places.

In the case of tractor units using different semi-trailers , their tare weight will be assessed at a maximum of eight tonnes.

When transport is carried out exclusively with containers, the tare weight of these will be assessed at three tons.