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Practical manual for Income Tax 2021.

Module "Number of inhabitants"

Regulations: Instruction 2.1.9 for the application of signs, indices or modules in the IRPFABBRof Annex II of the Order HAC/1155/2020, of November 25 (BOE December 4th).

The number of inhabitants will be that of the legal population of the municipality, made up of 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.