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Practical manual for Income Tax 2023.

IAE heading: 662.2 - Retail trade of all types of items, including food and beverages, in establishments other than those specified in Group 661 and in section 662.1

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 4,868.82
2 Non-salaried Staff Person 9,429.01
3 Electricity consumption 100 kWh 28.98
4 Surface area of the premises  m2 37.79
Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the marketing of lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 16,395.27 euros