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Practical Income Manual 2021.

IAE heading: 644.1 - Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried manufacturing staff Person 6,248.22
2 Rest of salaried personnel Person 1,058.17
3 Non-salaried Staff Person 14,530.89
4 Surface area of the manufacturing facility m2 49.13
5 Rest of independent local surface m2 34.01
6 Rest of non-independent local area m2 125.97
7 Oven surface 100 dm2 629.86
NOTE: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the manufacturing and retail trade of savory pastry products and pre-cooked dishes, from the tasting of the products that are the object of their activity accompanied by any type of drinks, coffees, infusions or solubles, catering activities and retail trade of cheeses, sausages and sandwiches, as well as lotteries, provided that these activities are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 43,605.26 euros