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Practical manual for Income Tax 2023.

IAE heading: 673.2 - Other cafes and bars

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 1,643.93
2 Non-salaried Staff Person 11,413.08
3 Electrical power  kW contracted 94.48
4 Tables Table 119.67
5 Bar length Meter 163.76
6 Type "A" machines Type "A" machine 806.23
7 Type "B" machines Type "B" machine 2,947.75
NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from recreational machines such as billiards, table football, darts, etc., as well as tape, video, compact-disc, ball vending machines, etc., children's game machines, compact-disc and music video playing machines, lotteries, sports betting machines and the telephone use service, provided that they are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 19,084.78 euros