Skip to main content
Practical manual for Income Tax 2021.

IAE heading: 659.4 - Retail sale of newspapers, magazines and books in kiosks located on public roads

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,476.83
2 Non-salaried Staff Person 17,220.39
3 Electricity consumption 100 Kwh 403.11
4 Surface area of the premises m2 844.02
Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the sale of low-value items such as sweets, smoking articles, etc., outdoor advertising services and marketing of public transport cards, cards for telephone use and other similar cards, as well as lotteries, provided that these activities are carried out as an accessory to the main activity.
Taxation Management Department
Amount for the purposes of the excess correction index: 28,860.22 euros