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Practical Income Manual 2021.

IAE headings: 647.2 and 3 - Retail trade of any kind 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

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 1,788.80
2 Non-salaried Staff Person 10,827.31
3 Area of the premises m2 23.31
4 Electrical energy consumption Kwh 32.75
Note.- The net income resulting from the application of the previous signs or modules includes, where appropriate, that derived from the commercialization of lotteries, provided that this activity is carried out on an accessory basis to the main activity
Amount for the purposes of the excess correction index: 25,219.62 euros