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Practical manual for Income Tax 2021.

"Electricity consumption" module

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

Electricity consumption is understood to be that billed by the supplying company, the unit of which is 100 kilowatts per hour (kw/h). When the bill distinguishes between "active" and "reactive" energy, only the former will be counted.