Skip to main content
Practical Income Manual 2021.

IAE heading: 642.1, 2, 3 and 4 - Retail trade of meat and offal; of processed meat products and derivatives

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 2,355.68
2 Non-salaried Staff Person 10,991.07
3 Independent local area m2 35.90
4 Non-independent local area m2 81.88
5 Electrical energy consumption 100 kWh 39.05
Note.- The net income derived from the application of the previous signs or modules includes, where appropriate, that derived from the preparation of pre-cooked dishes, provided that it is developed as an accessory to the main activity.
Amount for the purposes of the excess correction index: 21,635.71 euros