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Practical manual for Income Tax 2023.

"Oven surface" module

Regulations: Instruction 2.1.7 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).

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).