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V0025-22 ·4 January 2022 ·consulta-vinculante Medium impact
Tax

The non-salaried personnel module is calculated based on hours dedicated if the activity is seasonal

A taxpayer performing the activity of cafes and bars under the objective estimation method inquires how to quantify the non-salaried personnel module. The DGT responds that, as it is a seasonal activity, the calculation shall be based on the actual time dedicated.

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2022-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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