Skip to main content
Practical Income Manual 2021.

Module "Bar Length"

Regulations: Instruction 2.1.15 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).

In the activities of cafes and bars that have been assigned the "bar length" module, a bar will be understood as the counter where the drinks and food requested by customers are served and supported.

The length of the bar will be measured on the public side and the area reserved for waiter service will be excluded. If there are auxiliary support bars attached to the walls, pillars, etc., whether or not they have stools, their length will be included for the calculation of the module.

The unit of this module is the linear meter (ml). The number of units will be expressed, where appropriate, with two decimal places.