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Practical Income Manual 2021.

IAE heading: 972.2 - Beauty salons and institutes

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 1,788.80
2 Non-salaried Staff Person 14,896.21
3 Area of the premises m2 88.18
4 Electrical energy consumption 100 kWh 55.43
NOTE: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the retail trade of cosmetic and beauty items, provided that this trade is limited to the products necessary for the continuation of treatments carried out in the living room.
Amount for the purposes of the excess correction index: 26,945.44 euros