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Practical manual for Income Tax 2023.

"Electrical power" module

Regulations: Instruction 2.1.6 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1172/2022, of November 29 ( BOE of December 1).

Electrical power is understood to be the power contracted with the energy supply company, the unit of which is the contracted kilowatt (kW).