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Practical manual for Income Tax 2024. Volume 1

"Electricity consumption" module

Regulations: Instruction 2.1.5 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).

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.