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Practical Income Manual 2021.

IAE heading: 653.3 - Retail trade of household items, 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 Electrical energy consumption 100 kWh 51.02
4 Area of the premises m2 21.41
Amount for the purposes of the excess correction index: 24,470.09 euros