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Practical Guide to Income Tax 2025. Part 1.

"Distance traveled" module

Regulations: Instruction 7 for the application of signs, indices or modules in the IRPFABBR of Annex II Order HAC/1347/2024, of November 28 (BOE of November 30).

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.