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Practical Income Manual 2021.

IAE heading: 972.1 - Hairdressing services for men and women

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,161.90
2 Non-salaried Staff Person 9,649.47
3 Area of the premises m2 94.48
4 Electrical energy consumption 100 kWh 81.88
NOTE : The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the retail trade of hair cosmetics and hairdressing products, as well as manicure, waxing, pedicure and makeup services, provided that these activities are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 18,051.81 euros