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Practical manual for Income Tax 2023.

Punting mussel production

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 5.500
2 Non-salaried Staff Person 7,500
3 Bateas Mussel platform 6,700
Note.- The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the marketing of cheek, the leasing of machinery or a boat, as well as the performance of stringing, unfolding, harvesting or bagging work for another producer.
Amount for the purposes of the excess correction index: 40,000 euros