IAE heading: 644.1 - Retail trade of bread, pastries, confectionery and similar products and of milk and dairy products
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Manufacturing salaried staff | Person | 6.248,22 |
| 2 | Other salaried personnel | Person | 1,058.17 |
| 3 | Non-salaried Staff | Person | 14,530.89 |
| 4 | Surface area of the manufacturing premises | m2 | 49.13 |
| 5 | Rest of independent local surface | m2 | 34.01 |
| 6 | Remaining non-independent local surface | m2 | 125.97 |
| 7 | Oven surface | 100 dm2 | 629.86 |
| NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the manufacture and retail trade of savoury pastry products and ready-made dishes, the tasting of the products that are the object of its activity accompanied by any type of drinks, coffees, infusions or soluble drinks, catering activities and the retail trade of cheeses, sausages and sandwiches, as well as lotteries, provided that these activities are carried out as an accessory to the main activity. | |||
| Amount for the purposes of the excess correction index: 43,605.26 euros | |||