Skip to main content
Practical manual for Income Tax 2023.

IAE headings: 652.2 and 3 - Retail trade of drug products, perfumery and cosmetics, cleaning products, paints, varnishes, solvents, papers and other products for decoration and chemicals, and articles for hygiene and personal hygiene

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 3,722.48
2 Non-salaried Staff Person 12,786.18
3 Electricity consumption 100 kWh 31.49
4 Area of independent premises  m2 18.27
5 Area of non-independent premises  m2 55.43
Note: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the marketing of lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 25,333 euros