Excess correction index
Regulations: Instruction 2.3 b.3) of Order HAC/ 1164/2019, of November 22 ( BOE of the 30th).
If the reduced net income, rectified, where appropriate, by the application of the above indexes, exceeds the amounts indicated for each activity in the following list, the excess will be subject to the multiplying index 1.30 .
| IAE epigraph | Activity | Amount |
|---|---|---|
| -- | Punting mussel production | 40,000.00 |
| 419.1 | Bread and pastry industries. | 41,602.30 |
| 419.2 | Pastry, cake and biscuit industries | 33,760.53 |
| 419.3 | Fried dough manufacturing industries | 19,670.55 |
| 423.9 | Elaboration of fried potatoes, popcorn and things like that | 19,670.55 |
| 641 | Retail trade of fruits, vegetables, greens and tubers. | 16,867.67 |
| 642.1, 2, 3 and 4 | Retail trade of meat and meat offal; of processed meat products and derivatives | 21,635.71 |
| 642.5 | Retail trade of eggs, poultry, farm rabbits, game; and products derived therefrom. | 20,136.65 |
| 642.6 | Retail trade, in offal shops, of viscera and offal from farmed animals, fresh and frozen | 16,237.81 |
| 643.1 and 2 | Retail trade of fish and other fishery and aquaculture products and snails. | 24,551.97 |
| 644.1 | Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products | 43,605.26 |
| 644.2 | Bread, special breads and cakes delivery. | 42,925.01 |
| 644.3 | Retail trade of pastries, cakes and confectionery products. | 33,760.53 |
| 644.6 | Retail sale of fried dough, with or without toppings or fillings, crisps, snack products, nuts, sweets, chocolate preparations and soft drinks. | 19,670.55 |
| 647.1 | Retail trade of any kind of food and beverage products in establishments with a seller | 15,822.10 |
| 647.2 and 3 | Retail sale of any kind of food and beverage products on a self-service or mixed basis in establishments with a sales area of less than 400 square metres. | 25,219.62 |
| 651.1 | Retail trade of textile products, household goods, carpets and similar items and upholstery items | 23,638.67 |
| 651.2 | Retail trade of all kinds of clothing and headgear | 24,848.00 |
| 651.3 and 5 | Retail sale of lingerie, corsetry and special garments. | 19,626.46 |
| 651.4 | Retail trade of haberdashery and packaging items | 14,862.05 |
| 651.6 | Retail trade of footwear, leather goods and imitation or substitute products, belts, wallets, bags, suitcases and travel items in general. | 24,306.32 |
| 652.2 and 3 | Retail trade of drugstore products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemical products, and articles for hygiene and personal care. | 25,333.00 |
| 653.1 | Retail sale of furniture. | 30,718.31 |
| 653.2 | Retail trade of electrical and electronic equipment and devices, household appliances and other household appliances powered by energy other than electricity, as well as kitchen furniture. | 26,189.61 |
| 653.3 | Retail trade of household items, hardware, decorations, gifts, or merchandise (including costume jewelry and small appliances). | 24,470.09 |
| 653.4 and 5 | Retail trade of construction materials, sanitary items and furniture, doors, windows, blinds, etc. | 26,454.15 |
| 653.9 | Retail trade of other household equipment items nec | 32,765.35 |
| 654.2 | Retail trade of accessories and spare parts for land vehicles. | 32,815.74 |
| 654.5 | Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic equipment). | 31,367.06 |
| 654.6 | Retail trade of tyres, bands or bandages and air chambers for all types of vehicles, except for wholesale trade activities of the aforementioned articles. | 26,970.63 |
| 659.2 | Retail trade of office furniture and office machinery and equipment | 30,718.31 |
| 659.3 | Retail trade of medical, orthopedic, optical and photographic equipment and instruments | 35,524.14 |
| 659.4 | Retail trade of books, newspapers, stationery and office supplies and drawing and fine arts items, except in kiosks located on public roads | 25,207.02 |
| 659.4 | Retail sale of newspapers, magazines and books in kiosks located on public roads (1) | 28,860.22 |
| 659.6 | Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, ammunition and fireworks. | 24,948.78 |
| 659.7 | Retail trade of seeds, fertilizers, flowers and plants and small animals. | 23,978.80 |
| 662.2 | Retail trade of all kinds of articles, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1. | 16,395.27 |
| 663.1 | Retail trade outside a permanent commercial establishment of food products, including beverages and ice cream. | 14,379.72 |
| 663.2 | Retail trade outside a permanent commercial establishment of textile and clothing articles. | 19,059.58 |
| 663.3 | Retail trade outside a permanent commercial establishment of footwear, skins and leather goods | 17,081.82 |
| 663.4 | Retail trade outside a permanent commercial establishment of drugstore and cosmetic items and chemical products in general. | 16,886.56 |
| 663.9 | Retail trade outside a permanent commercial establishment of other kinds of goods nec | 18,354.14 |
| 671.4 | Two-fork restaurants | 51,617.08 |
| 671.5 | One-fork restaurants. | 38,081.38 |
| 672.1,2 and 3 | Coffee shops. | 39,070.26 |
| 673.2 | Special category cafes and bars. | 30,586.03 |
| 673.2 | Other cafes and bars. | 19,084.78 |
| 675 | Services in kiosks, boxes, barracks or other similar premises. | 16,596.83 |
| 676 | Services in chocolate shops, ice cream parlors and horchaterias | 25,528.25 |
| 681 | Accommodation services in one or two star hotels and motels. | 61,512.19 |
| 682 | Accommodation services in hostels and guest houses. | 32,840.94 |
| 683 | Lodging services in inns and guest houses | 16,256.70 |
| 691.1 | Repair of home electrical devices | 21,585.33 |
| 691.2 | Repair of motor vehicles, bicycles and other vehicles. | 33,729.04 |
| 691.9 | Shoe repair (2) | 16,552.74 |
| 691.9 | Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments). (3) | 24,803.91 |
| 692 | Industrial machinery repair. | 30,352.99 |
| 699 | Other repairs nec | 23,607.18 |
| 721.1 and 3 | Urban transport by bus and for travellers by highway | 35,196.62 |
| 722 | Transport of goods by road. | 33,640.86 |
| 751.5 | Greasing and car wash. | 28,280.74 |
| 757 | Moving services. | 33,640.86 |
| 849.5 | Transport of couriers and errands, when the activity is carried out exclusively using own means of transport. | 33,640.86 |
| 933.1 | Teaching driving of land, water, aeronautical vehicles, etc. | 47,233.25 |
| 933.9 | Other teaching activities, such as languages, dressmaking, typing, shorthand, exam and competition preparation and similar activities nec | 33,697.55 |
| 967.2 | schools and services of sport perfectioning | 37,067.30 |
| 971.1 | Dyeing, dry cleaning, washing and ironing of ready-made clothes and used household items and clothing. | 37,224.77 |
| 972.1 | Services of hairdresser for women and men. | 18,051.81 |
| 972.2 | Beauty salons and institutes | 26,945.44 |
| 973.3 | Document copying services using photocopy machines. | 24,192.95 |
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Notes to the excess correction index table : (1) At kiosks located on public roads. (Back) (2) Shoe repair. (Back) (3) Repair of other consumer goods nec (except shoe repair, restoration of works of art, furniture, antiques and musical instruments). (Back) |
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