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Practical Income Manual 2021.

Module "Oven surface"

Regulations: Instruction 2.1.7 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 surface of the oven will be understood to be that which corresponds to its technical characteristics. The unit of the module "furnace surface" is 100 square decimeters (dm2).