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Practical manual for Income Tax 2024. Part 1

"Distance traveled" module

Regulations: Instruction 7 for the application of signs, indexes or modules in the PIT of Annex II Order HFP/1359/2023, of December 19 (BOE (December 21st).

The activity of transport by taxis has as its assigned module the "distance travelled" by each vehicle affected by the activity, and all the journeys in the year must be computed. The unit consists of 1,000 km.