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Practical manual for Income Tax 2023.

IAE heading: 419.1 - Bread and pastry industries

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 6.248,22
2 Non-salaried Staff Person 14,530.89
3 Surface area of the premises  m2 49.13
4 Oven surface 100 dm2 629.86
Amount for the purposes of the excess correction index: 41,602.30 euros