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Practical Guide to Income Tax 2025. Part 1.

"Vehicle tax power" module

Regulations: Instruction 2.1.14 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).

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).