IAE headings: 647.2 and 3 - Retail trade of any kind of food and beverage products on a self-service or mixed basis in establishments whose sales room has an area of less than 400 square meters
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Salaried staff | Person | 1,788.80 |
| 2 | Non-salaried Staff | Person | 10,827.31 |
| 3 | Surface area of the premises | m2 | 23,31 |
| 4 | Electricity consumption | kWh | 32.75 |
| 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: 25,219.62 euros | |||