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Practical Income Manual 2021.

"Vehicle loading" module

Regulations: Instruction 2.1.10 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).

The load capacity of a vehicle or set of vehicles will be equal to the difference between the maximum authorized total mass determined taking into account the possible administrative limitations, which, if applicable, are outlined in the Technical Inspection Cards, with a limit of 40 tons, and the sum of the defects corresponding to the supporting vehicles (empty weight of the truck, trailer, semi-trailer and tractor head), expressed, as appropriate, in kilograms or tons, the latter with two decimal places.

In the case of tractor units that use different semi-trailers , their tare weight will be evaluated at a maximum of eight tons.

When transport is carried out exclusively with containers , their tare weight will be evaluated at three tons.