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V0058-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

The non-salaried personnel module may be reduced if a dedication of fewer than 1,800 hours/year is proven

A taxpayer performing a vehicle repair activity who also works as an employee inquires how to calculate the non-salaried personnel and premises surface area modules. The DGT responds that the plurality of activities allows for the adjustment of the personnel module according to effective hours and that the surface area is calculated based on the days of effective use.

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2022-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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