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Practical manual for Income Tax 2023.

IAE heading: 642.6 - Retail trade, in offal stores, of viscera and offal from slaughter animals, fresh and frozen

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 2,254.90
2 Non-salaried Staff Person 11,098.14
3 Independent local surface  m2 27.71
4 Non-independent local surface  m2 69.28
5 Electricity consumption 100 kWh 35.90
Amount for the purposes of the excess correction index: 16,237.81 euros