Retail trade activity of press, magazines and books in kiosks located on public roads (IAE heading: 659.4)
Regulations: Instruction 2.3 a.1) of Order HAC/ 1155/2020, of November 25 ( BOE of December 4)
|Location of kiosks||Index applicable|
|Madrid and Barcelona||1.00|
|Municipalities with more than 100,000 inhabitants||0.95|
|Rest of municipalities||0.80|
When, because the activity is carried out in several municipalities, there is the possibility of applying more than one index of those previously indicated, a single index will be applied, which will be the one corresponding to the municipality with the largest population.