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Objective assessment: non-independent premises

Consultation: 

What is considered non-independent premises for the purposes of applying the personal income tax modules?

Short response: 

Non-independent premises are premises without their own sales area for serving the public because they are located inside another premises, arcade or market.

Long response: 
For an extended response is required to use EasyTax
Normative: 
Historical: Instruction 2.1, phase 1, paragraph 4 of the Ministerial Orders on objective assessment
Historical DGT ruling 1359-97, dated 24 June 1997
ID: 
125764