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Practical Guide to Income Tax 2025. Part 1.

"Electricity consumption" module

Regulations: Instruction 2.1.5 for the application of signs, indices or modules in the IRPFABBR of Annex II Order HAC/1347/2024, of November 28 (BOE of November 30).

Electricity consumption is understood to be that billed by the supplying company, the unit of which is 100 kilowatts per hour (kWh). When the bill distinguishes between "active" and "reactive" energy, only the former will be counted.