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Practical manual for Income Tax 2023.

IAE heading: 659.3 - Retail trade of medical, orthopedic, optical and photographic apparatus and instruments

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 7,174.12
2 Non-salaried Staff Person 19,273.74
3 Electricity consumption 100 kWh 119.67
4 Vehicle tax power  CVF 1,070.76
Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the service of collecting negatives and other impressed photographic material for processing in a third-party laboratory and the delivery of the corresponding copies and enlargements, provided that this activity is carried out as an accessory to the main activity of retail trade of photographic equipment and instruments.
Amount for the purposes of the excess correction index: 35,524.14 euros