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Practical Income Manual 2020.

Module "Electric energy consumption"

Regulations: Instruction 2.1.5 for the application of the signs, indices or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of 30).

Electrical energy consumption means that billed by the supply company, whose unit is 100 kilowatts per hour (kw/h). When the invoice distinguishes between "active" and "reactive" energy, only the former will be counted.

Covid-19: For the quantification of the "electric energy consumption" module, the kilowatts/hour that proportionally correspond to the days in which the state of alarm was declared in the first half of 2020 (99 days) will not be computed, as well as the days in the second half of 2020. 2020 in which, whether or not the state of alarm was declared, the effective exercise of economic activity would have been suspended as a consequence of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from Covid-19 (also called SARS-CoV-2).