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Practical Income Manual 2020.

Module "Electrical power"

Regulations: Instruction 2.1.6 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 power will be understood as the power contracted with the energy supply company, whose unit is the contracted kilowatt (kw).