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Practical manual for Income Tax 2022.

"Oven surface" module

Regulations: Instruction 2.1.7 for the application of signs, indexes or modules in the PITof Annex II Order HFP/1335/2021, of December 1 (BOE (December 2).

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).