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Practical manual for Income Tax 2023.

"Oven surface" module

Regulations: Instruction 2.1.7 for the application of signs, indexes or modules in the PIT of Annex II Order HFP/1172/2022, of November 29 (BOE (December 1st).

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).