Skip to main content
Practical Income Manual 2021.

IAE headings: 652.2 and 3 - Retail trade of drug products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and articles for hygiene and personal hygiene

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,722.48
2 Non-salaried Staff Person 12,786.18
3 Electrical energy consumption 100 kWh 31.49
4 Independent premises area m2 18.27
5 Surface area of the non-independent premises m2 55.43
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: 25,333 euros