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Practical manual for Income Tax 2021.

"Oven surface" module

Regulations: Instruction 2.1.7 for the application of signs, indexes or modules in the PITof Annex II of the Order HAC/1155/2020, of November 25 (BOE December 4).

The surface area of the oven shall be understood as that which corresponds to its technical characteristics. The unit of the module "furnace surface" is 100 square decimeters (dm2).