Retail trade activity of press, magazines and books in kiosks located on public roads (IAE heading: 659.4)
Regulations: Instruction 2.3 a.1) Order HAC/1347/2024, of November 28 (BOE of November 30).
| Location of kiosks | Index applicable |
|---|---|
| Madrid and Barcelona | 1.00 |
| Municipalities with more than 100,000 inhabitants | 0.95 |
| Other municipalities | 0.80 |
When, due to the activity being carried out in several municipalities, there is the possibility of applying more than one of the previously mentioned indexes, a single index will be applied, which will be the one corresponding to the municipality with the largest population.