Vehicle with foldable rear seat

The car has a rear seat whose back (2) can be lowered to a position for carrying luggage, while the seat cushion (4) lowers into a recess (10) in the floor. The positions of the back and seat cushion are adjusted by a cogwheel system (15) and a roller (19) mounted on the same axis cooperates with a vertical wall (7a) of the recess so that the seat is lowered at the same time as the back is lowered.