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Practical manual for Income Tax 2023.

IAE heading: 419.2 - Bakery, pastry and cookie industries

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 6,657.63
2 Non-salaried Staff Person 13,485.32
3 Surface area of the premises  m2 45.35
4 Oven surface 100 dm2 541.68
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, provided that these activities are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,760.53 euros