Skip to main content
Practical manual for Income Tax 2023.

IAE heading: 651.4 - Retail trade of haberdashery and parcel items

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 1,902.18
2 Non-salaried Staff Person 10,291.93
3 Surface area of the premises  m2 28.98
4 Electricity consumption 100 kWh 58.57
Amount for the purposes of the excess correction index: 14,862.05 euros