A polymer spacer element for absorbing impact for an engine-powered vehicle includes an open front extremity and a rear extremity, and a honeycomb structure having channels made in a single piece and at least three channels each of which extends from the first open front extremity towards the second rear extremity. In addition, each channel of the channels is tapered from the first open front extremity towards the second rear extremity or vice-versa and presents an inner rake angle. In addition, each channel includes an elevation and a transversal section having a polygon shape that is regular or irregular, in which the transversal section has an equivalent lateral dimension equal to a diameter of a circumference having minimum diameter which circumscribes the transversal section of each corresponding channel. Each channel presents a ratio between the elevation and the transversal dimension which is lower than or equal to three.