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Practical manual for Income Tax 2023.

IAE heading: 973.3 - Document copying services with photocopying machines

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 4.125,59
2 Non-salaried Staff Person 17,044.03
3 Electrical power  kW contracted 541.68
NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the services of reproduction of plans and the binding of their works, provided that these activities are carried out as an accessory to the main activity of document copying services with photocopying machines.
Amount for the purposes of the excess correction index: 24,192.95 euros