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Practical Income Manual 2021.

IAE heading: 659.3 - Retail trade of medical, orthopedic, optical and photographic apparatus and instruments

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 7,174.12
2 Non-salaried Staff Person 19,273.74
3 Electrical energy consumption 100 kWh 119.67
4 Vehicle fiscal power CVF 1,070.76
Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the collection service of negatives and other photographic material printed for processing in a third-party laboratory and the delivery of the corresponding copies and enlargements, always that this activity is carried out as an accessory to the main activity of retail trade of photographic devices and instruments
Amount for the purposes of the excess correction index: 35,524.14 euros