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Practical Guide to Income Tax 2025. Part 1.

"Places" module

Regulations: Instruction 2.1.11 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).

In the case of accommodation service activities, "places" shall be understood as the number of accommodation capacity units of the establishment.