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Practical manual for Income Tax 2021.

"Places" module

Regulations: Instruction 2.1.11 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).

In the case of accommodation service activities, "places" shall be understood as the number of accommodation capacity units of the establishment.