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Practical manual for Income Tax 2024. Volume 1

"Vehicle tax power" module

Regulations: Instruction 2.1.14 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1359/2023, of December 19 ( BOE of December 21).

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).