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Practical manual for Income Tax 2023.

IAE heading: 644.6 - Retail trade of fried dough, with or without toppings or fillings, potato chips, snack products, nuts, sweets, chocolate preparations and soft drinks

Module Definition Unit Annual yield per unit (euros)
1 Manufacturing salaried staff Person 6,852.88
2 Other salaried personnel Person 2,254.90
3 Non-salaried Staff Person 13,214.47
4 Surface area of the manufacturing premises  m2 27.71
5 Rest of independent local surface  m2 21.41
6 Remaining non-independent local surface  m2 36.53
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: 19,670.55 euros