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Practical Income Manual 2022.

Module "Electrical power"

Regulations: Instruction 2.1.6 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1335/2021, of 1 December ( BOE of December 2).

Electrical power will be understood as the power contracted with the energy supply company, whose unit is the contracted kilowatt (kw).