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Practical manual for Income Tax 2020.

"Oven surface" module

Regulations: Instruction 2.1.7 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 surface area of the oven shall be understood as that which corresponds to its technical characteristics. The unit of the module "furnace surface" is 100 square decimeters (dm2).