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Practical manual for Income Tax 2022.

Road freight transport activities and moving services (IAE headings: 722 and 757)

Regulations: Instruction 2.3 a.4) Order HFP /1335/2021, of December 1 ( BOE of December 2).

Characteristics of the activityApplicable index
Activity in which the owner has a single vehicle 0.80
Activity carried out with tractor-trailers and without semi-trailers 0.90
Activity carried out with a single tractor-trailer and without semi-trailers 0.75