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Practical Income Manual 2021.

"Seating" Module

Regulations: Instruction 2.1.12 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

In the activities of urban collective transport and road passengers , "seats" will be understood as the number of units that appears on the Technical Inspection Card of the vehicle, excluding the driver and the passenger. of the guide.

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