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Practical manual for Income Tax 2023.

IAE headings: 672.1, 2 and 3 - Cafes

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 1,448.68
2 Non-salaried Staff Person 13,743.56
3 Electrical power  kW contracted 478.69
4 Tables table 377.92
5 Type "A" machines Type "A" machine 957.39
6 Type "B" machines Type "B" machine 3,747.67
NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from recreational machines such as billiards, table football, darts, etc., as well as tape, video, compact-disc, ball vending machines, etc., children's game machines, compact-disc and music video playing machines, lotteries, sports betting machines and the telephone use service, provided that they are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 39,070.26 euros