Skip to main content
Practical Guide to Income Tax 2025. Part 1.

IAE heading: 722 - Transport of goods by road

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 2,728.59
2 Non-salaried Staff Person 10,090.99
3 Load vehicles Ton 126.21
NOTE : The net income resulting from the application of the above signs or modules includes, where applicable, that derived from auxiliary and complementary transport activities, such as transport agencies, warehouses and storage of goods, etc., provided that they are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,640.86 euros