IAE heading: 659.4 - Retail sale of newspapers, magazines and books in kiosks located on public roads
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Salaried staff | Person | 3,476.83 |
| 2 | Non-salaried Staff | Person | 17,220.39 |
| 3 | Electricity consumption | 100 kWh | 403.11 |
| 4 | Surface area of the premises | m2 | 844.02 |
| 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., outdoor advertising services and marketing of public transport cards, cards for telephone use and other similar cards, as well as lotteries, provided that these activities are carried out as an accessory to the main activity. Taxation Management Department |
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| Amount for the purposes of the excess correction index: 28,860.22 euros | |||