If you're talking about a flat mirror, yes. Both angles are measured in relation to the mirror's normal. A flat mirror's normal is the perpendicular line that extends from the point of contact from the beam of light on the mirror outward.
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reflacion
The angle of incidence is equal to the angle of reflection.
They are equal. Angle of incidence = Angle of reflection. This is the second law of reflection.
The angle of incidence
The angle of incidence is ALWAYS equal to the angle of reflection! This is one of the laws of reflection.