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Practical Income Manual 2020.

Module "Oven surface"

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