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Practical manual for Income Tax 2020.

IAE heading: 671.4 - Two-service restaurants

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,709.88
2 Non-salaried Staff Person 17,434.55
3 Electrical power Contracted kW 201.55
4 Tables Table 585.77
5 Type "A" machines Type "A" machine 1,077.06
6 Type "B" machines Type "B" machine 3,810.65
NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from recreational machines such as billiards, table football, darts, etc., as well as tape, video, compact-disc, ball vending machines, etc., children's game machines, compact-disc and music video playing machines, lotteries, sports betting machines and the telephone service, provided that they are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 51,617.08 euros