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Practical Income Manual 2023.

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 /1172/2022, of 29 November ( BOE of December 1).

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