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Practical manual for Income Tax 2024. Part 1

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

Regulations: Instruction 2.3 a.4) Order HFP /1359/2023, of December 19 ( BOE of December 21).

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