The activity is covered by the objective assessment method, with one business owner and no employees. Two vehicles are used, either at the same time or alternately. How is the vehicle fiscal power module calculated?
Historical consultation based on the Ministerial Orders and DGT rulings cited below (2000–2002).
The module must be calculated for all vehicles used in the activity.
The calculation must be based on the days of actual use, including ordinary rest days such as holidays, public holidays and weekly rest days.
Actual use may be proved by any means of evidence generally admissible in law; the tax administration’s verification bodies are responsible for assessing that evidence. For example, a vehicle that is always used in the activity should be counted in full, while the vehicle used for making supply trips should be counted according to its actual use.
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