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Practical manual for Income Tax 2022.

IAE heading: 653.2 - Retail trade of electrical and electronic equipment and devices, household appliances and other household appliances powered by energy other than electricity, as well as kitchen furniture

ModuleDefinitionUnitAnnual performance per unit (euros)
1 Salaried staff Person 2.884,77
2 Non-salaried Staff Person 14,656.86
3 Electricity consumption 100 Kwh 100.78
4 Area of independent premises m2 36.53
5 Area of non-independent premises m2 113.37
Amount for the purposes of the excess correction index: 26,189.61 euros