"Bar Length" module

Regulations: Instruction 2.1.15 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

In café and bar activities that have been assigned the "bar length" module, the bar will be understood as the counter where the drinks and food requested by customers are served and supported.

The length of the bar will be measured on the public side and will exclude the area reserved for waiter service. If there are auxiliary support bars attached to walls, pillars, etc., whether or not they have stools, their length will be included in the calculation of the module.

The unit of this module is the linear meter (ml). The number of units will be expressed, where appropriate, with two decimal places.