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Practical Guide to Income Tax 2025. Part 1.

IAE heading: 663.9 - Retail trade outside a permanent commercial establishment of other classes of goods nec

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 5,448.29
2 Non-salaried Staff Person 10,537.57
3 Vehicle tax power  CVF 283.44
Amount for the purposes of the excess correction index: 18,354.14 euros