Skip to main content
Practical Income Manual 2021.

Module "Electric energy consumption"

Regulations: Instruction 2.1.5 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

Electrical energy consumption means that billed by the supply company, whose unit is 100 kilowatts per hour (kw/h). When the invoice distinguishes between "active" and "reactive" energy, only the former will be counted.