Skip to main content
Practical manual for Income Tax 2024. Part 1

"Electrical power" module

Regulations: Instruction 2.1.6 for the application of signs, indexes or modules in the PIT of Annex II Order HFP/1359/2023, of December 19 (BOE (December 21st).

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