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Practical manual for Income Tax 2019.

Appendix: Annual returns per module unit before amortization applicable in fiscal year 2019

Notes common to all activities :

The net income resulting from the application of the signs or modules includes, where applicable, that derived from the retail trade of tobacco products, carried out under a sales authorization regime with a surcharge, including that developed through automatic machines.

The amounts listed under the heading " Annual yield per unit " correspond to the annual yield per unit of module before amortization .

List of activities with indication of their corresponding heading in the Tax on Economic Activities (IAE):

  1. Punting mussel production
  2. IAE heading: 419.1 - Bread and pastry industries
  3. IAE heading: 419.2 - Bakery, pastry and cookie industries
  4. IAE heading: 419.3 - Fried dough manufacturing industries
  5. IAE heading: 423.9 - Manufacture of French fries, popcorn and similar products
  6. IAE heading: 641 - Retail trade of fruits, vegetables and tubers
  7. IAE heading: 642.1, 2, 3 and 4 - Retail trade of meat and offal; of processed meat products and derivatives
  8. IAE heading: 642.5 - Retail trade of eggs, poultry, farm rabbits, game; and products derived from them
  9. IAE heading: 642.6 - Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen
  10. IAE headings: 643.1 and 2 - Retail trade of fish and other fishing and aquaculture products and snails
  11. IAE heading: 644.1 - Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products
  12. IAE heading: 644.2 - Shipments of bread, special breads and pastries
  13. IAE heading: 644.3 - Retail trade of pastry, cakes and confectionery products
  14. IAE heading: 644.6 - Retail trade of fried dough, with or without toppings or fillings, potato chips, snack products, nuts, sweets, chocolate preparations and soft drinks
  15. IAE heading: 647.1 - Retail trade of any kind of food and beverage products in establishments with a seller
  16. IAE headings: 647.2 and 3 - Retail trade of any kind of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters
  17. IAE heading: 651.1 - Retail trade of textile products
  18. IAE heading: 651.2 - Retail trade of all types of clothing and headgear
  19. IAE headings: 651.3 and 5 - Retail trade of lingerie, corsetry and special garments
  20. IAE heading: 651.4 - Retail trade of haberdashery and parcel items
  21. IAE heading: 651.6 - Retail trade of footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general
  22. IAE headings: 652.2 and 3 - Retail trade of drug products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and articles for hygiene and personal hygiene
  23. IAE heading: 653.1 - Retail trade of furniture
  24. IAE heading: 653.2 - Retail trade of electrical, electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture
  25. IAE heading: 653.3 - Retail trade of household items, hardware, ornaments, gifts, or promotional items (including costume jewelry and small appliances)
  26. IAE headings: 653.4 and 5 - Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc.
  27. IAE heading: 653.9 - Retail trade of other household equipment nec
  28. IAE heading: 654.2 - Retail trade of accessories and spare parts for land vehicles
  29. IAE heading: 654.5 - Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic appliances)
  30. IAE heading: 654.6 - Retail trade of covers
  31. IAE heading: 659.2 - Retail trade of office furniture and office machines and equipment
  32. IAE heading: 659.3 - Retail trade of medical, orthopedic, optical and photographic apparatus and instruments
  33. IAE heading: 659.4 - Retail sale of books, newspapers, stationery and writing articles and drawing and fine arts articles, except in kiosks located on public roads
  34. IAE heading: 659.4 - Retail sale of newspapers, magazines and books in kiosks located on public roads
  35. IAE heading: 659.6 - Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, cartridges and pyrotechnic items
  36. IAE heading: 659.7 - Retail trade of seeds, fertilizers, flowers and plants and small animals
  37. IAE heading: 662.2 - Retail trade of all types of items, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1
  38. IAE heading: 663.1 - Retail sale outside a permanent commercial establishment of food products, including beverages and ice cream
  39. IAE heading: 663.2 - Retail trade outside a permanent commercial establishment of textile and clothing articles
  40. IAE heading: 663.3 - Retail sale outside a permanent commercial establishment of footwear, furs and leather articles
  41. IAE heading: 663.4 - Retail trade outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general
  42. IAE heading: 663.9 - Retail trade outside a permanent commercial establishment of other classes of goods nec
  43. IAE heading: 671.4 - Two-service restaurants
  44. IAE heading: 671.5 - One-fork restaurants
  45. IAE headings: 672.1, 2 and 3 - Cafes
  46. IAE heading: 673.1 - Special category cafes and bars
  47. IAE heading: 673.2 - Other cafes and bars
  48. IAE heading: 675 - Services in kiosks, booths, barracks or other similar premises
  49. IAE heading: 676 - Services in chocolate shops, ice cream shops and horchaterias
  50. IAE heading: 681 - Lodging service in one or two star hotels and motels
  51. IAE heading: 682 - Accommodation services in hostels and pensions
  52. IAE heading: 683 - Lodging services in inns and guest houses
  53. IAE heading: 691.1 - Repair of electrical household items
  54. IAE heading: 691.2 - Repair of motor vehicles, bicycles and other vehicles
  55. IAE heading: 691.9 - Shoe repair
  56. IAE heading: 691.9 - Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments)
  57. IAE heading: 692 - Repair of industrial machinery
  58. IAE heading: 699 - Urban collective and passenger road transport
  59. IAE heading: 721.1 and 3 - Urban collective and passenger transport by road
  60. IAE heading: 721.2 - Transportation by autotaxi
  61. IAE heading: 722 - Transport of goods by road
  62. IAE heading: 751.5 - Vehicle lubrication and washing
  63. IAE heading: 757 - Moving services
  64. IAE heading: 849.5 - Courier and delivery transport, when the activity is carried out exclusively with its own means of transport
  65. IAE heading: 933.1 - Teaching how to drive land, water, aeronautical vehicles, etc.
  66. IAE heading: 933.9 - Other teaching activities, such as language cutting and sewing, typing, shorthand, preparation of exams and competitions and the like nec
  67. IAE heading: 967.2 - Sports improvement schools and services
  68. IAE heading: 971.1 - Dyeing, dry cleaning, washing and ironing of ready-made clothing and used clothing and household items
  69. IAE heading: 972.1 - Hairdressing services for men and women
  70. IAE heading: 972.2 - Beauty salons and institutes
  71. IAE heading: 973.3 - Document copying services with photocopying machines