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V0885-20 16 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Maximum authorised mass limited by the inspection card must be used to calculate vehicle load

A carrier has enquired which mass should be used to calculate the vehicle load module under the objective estimation method for Personal Income Tax (IRPF). The DGT clarifies that the maximum authorised mass must be used, taking into account the administrative limitations specified in the technical inspection card.

The question raised

Calculation of the vehicle load module.

The DGT's ruling

The payload capacity is calculated by subtracting the sum of the tare weights of the carrying vehicles from the maximum authorized total mass, taking into account the administrative limitations appearing on the Technical Inspection Card (with a limit of 40 tonnes). If the inspection card and the registration certificate reflect a limitation on the maximum authorized mass, that limited amount must be used to determine the load module.

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