Skip to main content
Practical Income Manual 2021.

"Distance traveled" module

Regulations: Instruction 7 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of 25 November ( BOE of December 4).

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.