IAE heading: 972.2 - Beauty salons and institutes
| Module | Definition | Unit | Annual yield per unit (euros) |
|---|---|---|---|
| 1 | Salaried staff | Person | 1,788.80 |
| 2 | Non-salaried Staff | Person | 14,896.21 |
| 3 | Surface area of the premises | m2 | 88.18 |
| 4 | Electricity consumption | 100 kWh | 55.43 |
| NOTE: The net income resulting from the application of the above signs or modules includes, where applicable, that derived from the retail trade of cosmetic and beauty articles, provided that this trade is limited to the products necessary for the continuation of treatments carried out in the salon. | |||
| Amount for the purposes of the excess correction index: 26,945.44 euros | |||