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Practical manual for Income Tax 2023.

IAE heading: 691.1 - Repair of electrical household items

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 4.314,54
2 Non-salaried Staff Person 15,538.66
3 Surface area of the premises  m2 17.01
Amount for the purposes of the excess correction index: 21,585.33 euros