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Practical guide to 2020 Income Tax.

"Furnace surface" module

Regulations: Instruction 2,1,7 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).

The surface of the furnace shall be understood as the one corresponding to its technical characteristics. The unit of the "furnace surface" module is 100 square decimeter (dm2).