Skip to main content
Practical manual for Income Tax 2019.

IAE headings: 652.2 and 3 - Retail trade of drugstore, perfumery and cosmetic products, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemical products, and articles for hygiene and personal care

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,722.48
2 Non-salaried Staff Person 12,786.18
3 Electricity consumption 100 Kwh 31.49
4 Area of independent premises m2 18.27
5 Area of non-independent premises m2 55.43
Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the marketing of lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 25,333 euros