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What does a vehicle’s fiscal power mean?

Consultation: 

What is meant by a vehicle’s fiscal power?

Short response: 

Historical consultation based on the DGT ruling and Ministerial Orders cited below (2001).

This module is defined by the vehicle’s fiscal power, as stated on its technical inspection card, expressed in fiscal horsepower (CVF).

Long response: 
For an extended response is required to use EasyTax
Normative: 
Binding DGT ruling 1123-01 of 7 June 2001.
Instruction 2.1, phase 1, rule 14 of the Ministerial Orders on objective assessment.
ID: 
125779