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Practical manual for Income Tax 2023.

IAE headings: 653.4 and 5 - Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc.

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 3,061.12
2 Non-salaried Staff Person 16,527.55
3 Electricity consumption 100 kWh 94.48
4 Surface area of the premises  m2 8.81
Amount for the purposes of the excess correction index: 26,454.15 euros