Skip to main content
Practical Income Manual 2020.

IAE heading: 673.1 - Special category cafes and bars

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 4,056.30
2 Non-salaried Staff Person 15,538.66
3 Electrical power Contracted kW 321.23
4 Tables Table 233.04
5 Bar length Meter 371.62
6 Type "A" machines Type "A" machine 957.39
7 Type "B" machines Type "B" machine 2,903.66
NOTE: The net income resulting from the application of the previous signs or modules includes, where applicable, the income derived from recreational machines such as billiards, table football, darts, etc., as well as from the displays of tapes, videos, compact-disc, ball dispensers, etc., children's game machines, compact-disc and music video players, lotteries, sports betting machines and telephone use services, provided that they are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 30,586.03 euros