Statistics, Individuals ($x_i$) and independent variable $X$

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I have a question that I don't find answer, it is not about exercise or homework... it is just a general question for myself.

In a multiple regression model, if different years are used to explain the variable $Y$, is the year considered as an individual ($x_i$) or an independent variable ($X$)?

Can we have Year in a multiple regression model? Or is it just for a simple regression model?

Thanks for reading me