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Practical Income Manual 2021.

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 kiosksIndex 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.