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Practical guide to 2020 Income Tax.

"Electricity consumption" module

Regulations: Instruction 2,1,5 for the application of the signs, indexes or modules in the Personal Income Tax of Annex II to Order 1164/2019 of 22 November (Official State Gazette of 30 November).

Electricity consumption shall be understood as the turnover of the supply company, whose unit is 100 kilowatts per hour (kW/h). When the invoice is divided between "active" and "reactive" energy, only the first will be counted.

Covid-19: For the quantification of the module "electricity consumption" the kilowatt/hour corresponding proportionately to the days will not be counted in which the state of alarm was declared in the first half of 2020 (99 days), as well as the days of the second half of 2020 in those who, being declared the state of alarm or not, the effective exercise of the economic activity has been suspended as a result of the measures adopted by the competent authority to correct the evolution of the epidemiological situation resulting from Covid-19 (also known as SARS-CoV-2).