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Practical Guide to Income Tax 2025. Part 1.

IAE heading: 675 - Services in kiosks, booths, barracks or other similar premises

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 2.802,88
2 Non-salaried Staff Person 14,461.60
3 Electrical power  kW contracted 107.07
4 Surface area of the premises  m2 26.45
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: 16,596.83 euros