IAE heading: 647.1 - Retail trade of any kind of food and beverage products in establishments with a seller
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Salaried staff | Person | 1,026.67 |
| 2 | Non-salaried Staff | Person | 10,839.90 |
| 3 | Area of independent premises | m2 | 20,15 |
| 4 | Area of non-independent premises | m2 | 68.65 |
| 5 | Electricity consumption | 100 kWh | 8.81 |
| 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: 15,822.10 euros | |||