Skip to main content
Practical manual for Income Tax 2020.

IAE headings: 653.4 and 5 - Retail trade of construction materials, sanitation items and furniture, doors, windows, blinds, etc.

ModuleDefinitionUnitAnnual yield per unit (euros)
1 Salaried staff Person 3,061.12
2 Non-salaried Staff Person 16,527.55
3 Electricity consumption 100 Kwh 94.48
4 Surface area of the premises m2 8.81
Amount for the purposes of the excess correction index: 26,454.15 euros