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Practical Income Manual 2020.

Excess correction index

Regulations: Instruction 2.3 b.3) of Order HAC/ 1164/2019, of November 22 ( BOE of 30).

If the reduced net return, rectified, if applicable, by the application of the previous indices, exceeds the amounts indicated for each activity in the following relationship, the multiplier index 1 will be applied to the excess. .30 .

IAE heading Activity Amount
-- Punting mussel production 40,000.00
419.1 Bread and pastry industries. 41,602.30
419.2 Bakery, pastry and cookie 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, and tubers. 16,867.67
642.1, 2, 3 and 4 Retail trade of meat and offal; of processed meat products and derivatives 21,635.71
642.5 Retail sale of eggs, poultry, farm rabbits, game; and products derived from them. 20,136.65
642.6 Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen 16,237.81
643.1 and 2 Retail trade of fish and other fishing 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 pastry, pastries and confectionery products. 33,760.53
644.6 Retail trade of fried dough, with or without toppings or fillings, chips, snack products, nuts, sweets, chocolate preparations and soft drinks. 19,670.55
647.1 Retail trade of any type of food and beverage products in establishments with a seller 15,822.10
647.2 and 3 Retail trade of any type of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters. 25,219.62
651.1 Retail trade of textile products, home textiles, carpets and similar items and upholstery items 23,638.67
651.2 Retail trade of all types of clothing and headgear 24,848.00
651.3 and 5 Retail trade of lingerie, corsetry and special garments. 19,626.46
651.4 Retail trade of haberdashery and parcel items 14,862.05
651.6 Retail trade of footwear, leather and imitation goods 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 chemicals, and items for hygiene and personal hygiene. 25,333.00
653.1 Furniture retail trade. 30,718.31
653.2 Retail trade of electrical and electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture. 26,189.61
653.3 Retail trade of household items, hardware, ornaments, gifts, or promotional items (including jewelry and small appliances). 24,470.09
653.4 and 5 Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc. 26,454.15
653.9 Retail trade of other household furnishings 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 appliances). 31,367.06
654.6 Retail trade of covers, belts and air chambers for all types of vehicles, except wholesale trade activities of the aforementioned items. 26,970.63
659.2 Retail sale of office furniture and office machines and equipment 30,718.31
659.3 Retail trade of medical, orthopedic, optical and photographic apparatus and instruments 35,524.14
659.4 Retail sale of books, newspapers, stationery and writing articles, drawing and fine arts articles, 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, cartridges and pyrotechnic items. 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 types of items, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1. 16,395.27
663.1 Retail sale 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 sale outside a permanent commercial establishment of footwear, furs 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 sale outside a permanent commercial establishment of other classes of goods nec 18,354.14
671.4 Two-star 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 Lodging services in one or two star hotels and motels. 61,512.19
682 Accommodation services in hostels and pensions. 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 Repair of industrial machinery. 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 Transportation of goods by road. 33,640.86
751.5 Greasing and car wash. 28,280.74
757 Moving services. 33,640.86
849.5 Courier and delivery transportation, when the activity is carried out exclusively with its own means of transportation. 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, preparation for exams and competitions and similar 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 clothing and household items. 37,224.77
972.1 Services of hairdresser for women and men. 18,051.81
972.2 Salons and beauty institutes 26,945.44
973.3 Document copy services with photocopy machines. 24,192.95

Notes to the excess correction index table :

(1) In 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)