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Practical Income Manual 2022.

IAE heading: 659.4 - Retail sale of press, magazines and books in kiosks located on public roads

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,476.83
2 Non-salaried Staff Person 17,220.39
3 Electrical energy consumption 100 kWh 403.11
4 Area of the premises m2 844.02
Note: The net income resulting from the application of the previous signs or modules includes, where applicable, that derived from the sale of items of low value such as sweets, smoking articles, etc., outdoor advertising services and marketing of credit cards. public transportation, cards for telephone use and other similar ones, as well as lotteries, provided that these activities are carried out as an accessory to the main activity.
Taxation Management Department
Amount for the purposes of the excess correction index: 28,860.22 euros