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Practical Income Manual 2020.

Module "Number of inhabitants"

Regulations: Instruction 2.1.9 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).

The number of inhabitants will be that of the legal population of the municipality, constituted by 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.