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Practical manual for Income Tax 2023.

IAE heading: 691.9 - Shoe repair

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 1,845.50
2 Non-salaried Staff Person 10,014.78
3 Electricity consumption 100 kWh 125.97
Amount for the purposes of the excess correction index: 16,552.74 euros