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Practical Income Manual 2021.

IAE heading: 647.1 - Retail trade of any kind of food and beverage products in establishments with a seller

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 1,026.67
2 Non-salaried Staff Person 10,839.90
3 Independent premises area m2 20.15
4 Surface area of the non-independent premises m2 68.65
5 Electrical energy consumption 100 kWh 8.81
NOTE: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the commercialization of lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 15,822.10 euros