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Practical Income Manual 2022.

"Distance traveled" module

Regulations: Instruction 7 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1335/2021, of December 1 ( BOE of December 2).

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.