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Practical manual for Income Tax 2023.

IAE heading: 654.5 - Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic appliances)

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 9.422,71
2 Non-salaried Staff Person 18,858.03
3 Electricity consumption 100 kWh 39.05
4 Vehicle tax power  CVF 132.27
Amount for the purposes of the excess correction index: 31,367.06 euros