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

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

Regulations: Instruction 2.3 a.4) Order HAC/1347/2024, of November 28 (BOE November 30th).

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