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Practical manual for Income Tax 2023.

IAE heading: 721.2 - Transportation by autotaxi

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 1,346.27
2 Non-salaried Staff Person 7,656.89
3 Distance travelled 1000 Kilometers 45.08
NOTE : The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the provision of advertising services that use the vehicle as a support, provided that they are carried out as an accessory to the main activity.
The excess correction index is not applicable to this activity.