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Practical manual for Income Tax 2021.

"Vehicle tax power" module

Regulations: Instruction 2.1.14 for the application of signs, indexes or modules in the PITof Annex II of the Order HAC/1155/2020, of November 25 (BOE December 4).

In the activities to which it is assigned, this module is defined by the fiscal power that appears on the Vehicle Technical Inspection Card, expressed in fiscal horsepower (CVF).