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Practical Income Manual 2021.

IAE heading: 676 - Services in chocolate shops, ice cream shops and horchaterias

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 2,418.67
2 Non-salaried Staff Person 20,016.97
3 Electrical power Contracted kW 541.68
4 Tables Table 220.45
5 Type "A" machines Type "A" machine 806.23
Note: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the activities of making chocolates, ice creams and horchatas, the service to the public of ice creams, horchatas, chocolates, infusions, coffee and instant drinks, beverages. refreshing drinks, as well as pastries, pastries, confectionery and pastries that are normally accompanied for the tasting of the above products, and amusement machines such as see-saws, horses, talking animals, etc., as well as the commercialization of lotteries, provided that they are developed as an accessory to the main activity
Amount for the purposes of the excess correction index: 25,528.25 euros