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Practical Income Manual 2021.

IAE heading: 662.2 - Retail trade of all types of items, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 4,868.82
2 Non-salaried Staff Person 9,429.01
3 Electrical energy consumption 100 kWh 28.98
4 Area of the premises m2 37.79
Note: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the commercialization of lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 16,395.27 euros