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Practical manual for Income Tax 2023.

IAE heading: 967.2 - Sports improvement schools and services

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 7.035,55
2 Non-salaried Staff Person 14,215.95
3 Surface area of the premises  m2 34.01
Amount for the purposes of the excess correction index: 37,067.30 euros