IAE heading: 644.3 - Retail trade of pastry, cakes and confectionery products

Module	Definition	Unit	Annual yield per unit (euros)
1	Manufacturing salaried staff	Person	6.367,89
2	Other salaried personnel	Person	1,014.08
3	Non-salaried Staff	Person	12,912.15
4	Surface area of the manufacturing premises	m²	43.46
5	Rest of independent local surface	m²	34.01
6	Remaining non-independent local surface	m²	113.37
7	Oven surface	100 dm²	522.78
NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the manufacture and retail trade of savoury pastry products and ready-made dishes, from the tasting of the products that are the object of its activity accompanied by any type of drinks, coffees, infusions or soluble drinks, from the activities of " catering " and from the retail trade of cheeses, sausages and sandwiches, as well as from lotteries, provided that this activity is carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,760.53 euros