IAE heading: 676 - Services in chocolate shops, ice cream shops and horchaterias
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Salaried staff | Person | 2,418.67 |
| 2 | Non-salaried Staff | Person | 20,016.97 |
| 3 | Electrical power | Contracted kW | 541.68 |
| 4 | Tables | Table | 220.45 |
| 5 | Type "A" machines | Type "A" machine | 806.23 |
| Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the activities of making chocolates, ice creams and horchatas, the service to the public of ice creams, horchatas, chocolates, infusions, coffee and soluble drinks, soft drinks, as well as bakery, pastry, confectionery and cake products that are normally accompanied for tasting the above products, and amusement machines such as rocking horses, horses, talking animals, etc., as well as the marketing of lotteries, provided that they are carried out as an accessory to the main activity. | |||
| Amount for the purposes of the excess correction index: 25,528.25 euros | |||