Skip to main content
Practical Income Manual 2023.

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

Regulations: Instruction 2.3 a.4) Order HFP /1172/2022, of November 29 ( BOE of December 1).

Activity characteristics Applicable index
Activity in which the owner has a single vehicle 0.80
Activity developed with tractor-trailers and without semi-trailers 0.90
Activity carried out with a single tractor-trailer and without semi-trailers 0.75