A structure of vehicle for carrying a palletized material, comprising: - a frame comprising a longitudinal rod and first and second transversal rods (34',34") that extend parallel to each other starting from respective opposite ends of said longitudinal rod on the same side of said longitudinal rod, so as to form a "C"-shaped structure; - a counterframe slidingly arranged along a guide integral to said frame proximate to said longitudinal rod; - at least one couple of forks (50,51) arranged parallel to each other and mounted to said counterframe substantially orthogonal to said longitudinal rod; - a lifting means for displacing said counterframe along with said forks (50,51) in a lifting direction by a predetermined stroke between a lowered loading/unloading position and a transport position raised with respect to said loading/unloading position, wherein said lifting means comprises at least one actuator arranged to cause said counterframe to carry out a relative movement with respect to said frame along said guide in said lifting direction, characterised in that it further comprises: - a first couple of conjugate pivoting wheels and a second couple of conjugate pivoting wheels (20") that are arranged at said first and second transversal rods (34',34"), respectively, and are arranged so as to allow said frame to move; - a steerable towing shaft for towing said frame on at least one of said first couple and of said second couple of pivoting wheels (20',20"), according to a towing direction; - a steering transmission device configured for causing a wheel (20") of said second couple of wheels to pivot, when a wheel of said first couple of wheels pivots by a first steering angle about its own steering axis, and vice-versa, and in that - said steering transmission device is arranged along said longitudinal rod of said frame, and in that - said steering transmission device is configured for causing said wheel (20") of said second couple to pivot by a second steering angle that has substantially the same amplitude as and an opposite direction with respect to said first steering angle. - a frame comprising a longitudinal rod and first and second transversal rods (34',34") that extend parallel to each other starting from respective opposite ends of said longitudinal rod on the same side of said longitudinal rod, so as to form a "C"-shaped structure; - a counterframe slidingly arranged along a guide integral to said frame proximate to said longitudinal rod; - at least one couple of forks (50,51) arranged parallel to each other and mounted to said counterframe substantially orthogonal to said longitudinal rod; - a lifting means for displacing said counterframe along with said forks (50,51) in a lifting direction by a predetermined stroke between a lowered loading/unloading position and a transport position raised with respect to said loading/unloading position, wherein said lifting means comprises at least one actuator arranged to cause said counterframe to carry out a relative movement with respect to said frame along said guide in said lifting direction, - a first couple of conjugate pivoting wheels and a second couple of conjugate pivoting wheels (20") that are arranged at said first and second transversal rods (34',34"), respectively, and are arranged so as to allow said frame to move; - a steerable towing shaft for towing said frame on at least one of said first couple and of said second couple of pivoting wheels (20',20"), according to a towing direction; - a steering transmission device configured for causing a wheel (20") of said second couple of wheels to pivot, when a wheel of said first couple of wheels pivots by a first steering angle about its own steering axis, and vice-versa, and in that - said steering transmission device is arranged along said longitudinal rod of said frame, and in that - said steering transmission device is configured for causing said wheel (20") of said second couple to pivot by a second steering angle that has substantially the same amplitude as and an opposite direction with respect to said first steering angle.