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Practical Income Manual 2022.

IAE heading: 659.6 - Retail trade of toys, sporting goods, sports clothing, footwear and headgear, weapons, cartridges and pyrotechnic items

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 2,916.26
2 Non-salaried Staff Person 13,258.56
3 Electrical energy consumption 100 kWh 138.57
4 Area of the premises m2 32.75
Amount for the purposes of the excess correction index: 24,948.78 euros