Skip to main content
Practical manual for Income Tax 2023.

IAE heading: 644.3 - Retail trade of pastry, cakes and confectionery products

Module Definition Unit Annual yield per unit (euros)
1 Manufacturing salaried staff Person 6.367,89
2 Other salaried personnel Person 1,014.08
3 Non-salaried Staff Person 12,912.15
4 Surface area of the manufacturing premises  m2 43.46
5 Rest of independent local surface  m2 34.01
6 Remaining non-independent local surface  m2 113.37
7 Oven surface 100 dm2 522.78
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, from the tasting of the products that are the object of its activity accompanied by any type of drinks, coffees, infusions or soluble drinks, from the activities of " catering " and from the retail trade of cheeses, sausages and sandwiches, as well as from lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,760.53 euros