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Practical manual for Income Tax 2023.

IAE headings: 643.1 and 2 - Retail trade of fish and other fishing and aquaculture products and snails

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 3,823.25
2 Non-salaried Staff Person 13,296.36
3 Independent local surface  m2 36.53
4 Non-independent local surface  m2 113.37
5 Electricity consumption 100 kWh 28.98
Amount for the purposes of the excess correction index: 24,551.97 euros