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Practical manual for Income Tax 2023.

IAE heading: 642.5 - Retail trade of eggs, poultry, farm rabbits, game; and products derived from them

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 3,382.36
2 Non-salaried Staff Person 11,337.49
3 Electricity consumption 100 kWh 25.19
4 Independent local surface  m2 27.08
5 Non-independent local surface  m2 58.57
Note.- The net income derived from the application of the above signs or modules includes, where applicable, that derived from roasting chickens, provided that it is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 20,136.65 euros