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Practical manual for Income Tax 2023.

IAE heading: 651.2 - Retail trade of all types of clothing and headgear

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 2,569.83
2 Non-salaried Staff Person 13,995.51
3 Surface area of the premises  m2 49.13
4 Electricity consumption 100 kWh 56.69
Amount for the purposes of the excess correction index: 24,848 euros