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Practical manual for Income Tax 2023.

IAE heading: 681 - Lodging service in one or two star hotels and motels

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 6.223,02
2 Non-salaried Staff Person 20,438.98
3 Number of places Square 371.62
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: 61,512.19 euros