Skip to main content
Practical manual for Income Tax 2020.

Module "Number of inhabitants"

Regulations: Instruction 2.1.9 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

The number of inhabitants will be that of the legal population of the municipality, made up of the total number of residents registered in the Municipal Register of Inhabitants, present and absent. Resident status is acquired at the time of such registration.