Module "Electric energy consumption"

Regulations: Instruction 2.1.5 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1172/2022, of 29 November ( BOE of December 1).

Electrical energy consumption means that billed by the supply company, whose unit is 100 kilowatts per hour (kWh). When the bill distinguishes between "active" and "reactive" energy, only the former will be counted.