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Practical manual for Income Tax 2023.

IAE heading: 849.5 - Courier and delivery transport, when the activity is carried out exclusively with its own means of transport

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 2,728.59
2 Non-salaried Staff Person 10,090.99
3 Load vehicles Ton 126.21
Amount for the purposes of the excess correction index: 33,640.86 euros