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Practical Income Manual 2021.

IAE heading: 663.1 - Retail sale outside a permanent commercial establishment of food products, including beverages and ice cream

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 1,398.29
2 Non-salaried Staff Person 13,989.21
3 Vehicle fiscal power CVF 113.37
Amount for the purposes of the excess correction index: 14,379.72 euros