IAE heading: 659.4 - Retail sale of books, newspapers, stationery and writing articles and drawing and fine arts articles, except in kiosks located on public roads
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Salaried staff | Person | 4,648.37 |
| 2 | Non-salaried Staff | Person | 17,176.30 |
| 3 | Electricity consumption | 100 kWh | 57.94 |
| 4 | Surface area of the premises | m2 | 30.86 |
| 5 | Vehicle tax power | CVF | 535.38 |
| Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the sale of low-value items such as sweets, smoking articles, etc., the marketing services of public transport cards, cards for telephone use and other similar ones, as well as lotteries, provided that these activities are carried out as an accessory to the main activity. | |||
| Amount for the purposes of the excess correction index: 25,207.02 euros | |||