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Practical Income Manual 2021.

IAE heading: 644.3 - Retail trade of pastry, pastry and confectionery products

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried manufacturing staff Person 6,367.89
2 Rest of salaried personnel Person 1,014.08
3 Non-salaried Staff Person 12,912.15
4 Surface area of the manufacturing facility m2 43.46
5 Rest of independent local surface m2 34.01
6 Rest of non-independent local area m2 113.37
7 Oven surface 100 dm2 522.78
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, the activities of " catering " and the retail trade of cheeses, sausages and sandwiches, as well as lotteries, provided that this activity is developed as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,760.53 euros