"Electricity consumption" module

Regulations: Instruction 2.1.5 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

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

Covid-19: For the quantification of the "electrical energy consumption" module, the kilowatts/hour that proportionally correspond to the days in which the state of alarm was declared in the first half of 2020 (99 days) will not be counted, as well as the days of the second half of 2020 in which, whether or not the state of alarm was declared, the effective exercise of the economic activity would have been suspended as a result of the measures adopted by the competent authority to correct the evolution of the epidemiological situation derived from Covid-19 (also known as SARS-CoV-2).