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Practical manual for Income Tax 2023.

IAE heading: 644.2 - Shipments of bread, special breads and pastries

Module Definition Unit Annual yield per unit (euros)
1 Manufacturing salaried staff Person 6.134,85
2 Other salaried personnel Person 1,039.27
3 Non-salaried Staff Person 14,266.34
4 Surface area of the manufacturing premises  m2 48.50
5 Rest of independent local surface  m2 33.38
6 Remaining non-independent local surface  m2 125.97
7 Oven surface 100 dm2 629.86
NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the marketing of lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 42,925.01 euros