"Seats" module

Regulations: Instruction 2.1.12 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

In the activities of urban collective transport and road passenger transport , "seats" shall be understood as the number of units that appears on the Technical Inspection Card of the vehicle, excluding the driver and guide.

Vehicles specifically adapted for school transport . The calculation of the seating module units of these vehicles must be carried out by the equivalent number of adult seats. For these purposes, every three seats for children under 14 years of age will be considered equivalent to two adult seats.