Skip to main content
Practical manual for Income Tax 2021.

IAE heading: 653.3 - Retail trade of household goods, hardware, ornaments, gifts, or promotional items (including costume jewelry and small appliances)

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,709.88
2 Non-salaried Staff Person 15,116.66
3 Electricity consumption 100 Kwh 51.02
4 Surface area of the premises m2 21.41
Amount for the purposes of the excess correction index: 24,470.09 euros