Skip to main content
Practical manual for Income Tax 2020.

Collective urban transport and road passenger transport activity (IAE headings: 721.1 and 3)

Regulations: Instruction 2.3. a.3) of Order HAC/ 1164/2019, of November 22 ( BOE of the 30th).

If the holder has only one vehicle, the applicable index is 0.80 .