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Practical Income Manual 2020.

"Distance traveled" module

The autotaxi transportation activity has as its assigned module the "distance traveled" by each vehicle affected by the activity, and all trips in the year must be computed. The unit is made up of 1,000 km.

Covid-19: For the quantification of the "distance traveled" module, the kilometers traveled will not be computed that proportionally correspond to the days in which the state of alarm was declared in the first semester of 2020 (99 days) as well as the days of the second semester of 2020 in which that, whether or not the state of alarm was declared, the effective exercise of economic activity would have been suspended as a consequence of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from Covid-19 (also called SARS- CoV-2).