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Practical Income Manual 2021.

IAE heading: 651.6 - Retail trade of footwear, leather and imitation goods or substitute products, belts, wallets, bags, suitcases and travel items in general

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,130.41
2 Non-salaried Staff Person 13,453.83
3 Area of the premises m2 27.71
4 Electrical energy consumption 100 kWh 52.27
Amount for the purposes of the excess correction index: 24,306.32 euros