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[en] Recently, a reversible and a giant rotating magnetocaloric effect has been pointed out in the multiferroic TbMnO single crystal, opening the way for new designs of low-temperature magnetic cooling. In this paper, we report a preliminary theoretical work with the aim of enlarging our understanding on the electronic, magnetic and accordingly magnetocaloric features of the TbMnO compound. Particularly, the TbMnO magnetic anisotropy is analyzed in terms of X-ray magnetic circular dichroism (XMCD) and X-ray absorption spectroscopy (XAS) spectra.