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Practical Income Manual 2021.

Module "Number of inhabitants"

Regulations: Instruction 2.1.9 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).

The number of inhabitants will be that of the legal population of the municipality, constituted by the total number of residents registered in the Municipal Register of Inhabitants, present and absent. Resident status is acquired at the time of such registration.