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Practical manual for Income Tax 2024. Volume 1
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"Oven surface" module

Regulations: Instruction 2.1.7 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 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).