Skip to main content
Practical manual for Income Tax 2019.

IAE heading: 651.2 - Retail trade of all types of clothing and headgear

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 2,569.83
2 Non-salaried Staff Person 13,995.51
3 Surface area of the premises m2 49.13
4 Electricity consumption 100 Kwh 56.69
Amount for the purposes of the excess correction index: 24,848 euros