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Practical manual for Income Tax 2024. Part 1

"Vehicle tax power" module

Regulations: Instruction 2.1.14 for the application of signs, indexes or modules in the PIT of Annex II Order HFP/1359/2023, of December 19 (BOE (December 21st).

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).