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Practical manual for Income Tax 2023.

"Vehicle tax power" module

Regulations: Instruction 2.1.14 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1172/2022, of November 29 ( BOE of December 1).

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).