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Practical manual for Income Tax 2021.

IAE heading: 651.6 - Retail trade of footwear, leather goods and imitation 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 Surface area of the premises m2 27.71
4 Electricity consumption 100 Kwh 52.27
Amount for the purposes of the excess correction index: 24,306.32 euros