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Practical Income Manual 2021.

IAE heading: 419.2 - Bakery, pastry and cookie industries

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 6,657.63
2 Non-salaried Staff Person 13,485.32
3 Area of the premises m2 45.35
4 Oven surface 100 dm2 541.68
Note.- The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the manufacturing and retail trade of savory pastry products and pre-cooked dishes , provided that these activities are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,760.53 euros