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Practical Income Manual 2021.

IAE heading: 653.2 - Retail trade of electrical, electronic materials and devices, household appliances and other household appliances powered by other types of energy other than electricity, as well as kitchen furniture

ModuleDefinitionUnitAnnual performance per unit (euros)
1 Salaried staff Person 2,884.77
2 Non-salaried Staff Person 14,656.86
3 Electrical energy consumption 100 kWh 100.78
4 Independent premises area m2 36.53
5 Surface area of the non-independent premises m2 113.37
Amount for the purposes of the excess correction index: 26,189.61 euros