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Practical Guide to Income Tax 2025. Part 1.

IAE heading: 691.2 - Repair of motor vehicles, bicycles and other vehicles

Module Definition Unit Annual yield per unit (euros)
1 Salaried staff Person 4.157,08
2 Non-salaried Staff Person 17,094.42
3 Surface area of the premises  m2 27.08
NOTE : The net income derived from the application of the above signs or modules includes, where applicable, that derived from professional activities related to automobile insurance, provided that they are carried out as an accessory to the main activity.
Amount for the purposes of the excess correction index: 33,729.04 euros