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Practical manual for Income Tax 2024. Volume 1
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Module "Number of inhabitants"

Regulations: Instruction 2.1.9 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1359/2023, of December 19 ( BOE of December 21).

The number of inhabitants will be that of the legal population of the municipality, made up of the total number of residents registered in the Municipal Register of Inhabitants, present and absent. Resident status is acquired at the time of such registration.