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Practical Income Manual 2019.
Chapter 8. Returns from economic activities in objective estimation (I) (Activities other than agricultural, livestock and forestry)
Determination of reduced net yield
Phase 1: Determination of prior net performance
Quantification of the number of units used, used or installed in the activity of the different signs or modules

Practical Income Manual 2019.

Module "Places"

In lodging service activities, "beds" will be understood as the number of accommodation capacity units of the establishment.

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Updated webpage: January 4, 2024