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Practical Income Manual 2021.

IAE heading: 659.4 - Retail sale of books, newspapers, stationery and writing articles and drawing and fine arts articles, except in kiosks located on public roads

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 4,648.37
2 Non-salaried Staff Person 17,176.30
3 Electrical energy consumption 100 kWh 57.94
4 Area of the premises m2 30.86
5 Vehicle fiscal power CVF 535.38
Note: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the sale of items of low value such as sweets, smoking articles, etc., marketing services for public transport cards, cards for telephone use and other similar ones, as well as lotteries, provided that these activities are carried out as an accessory to the main activity
Amount for the purposes of the excess correction index: 25,207.02 euros