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V0182-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Closure days due to public health measures excluded from net income calculation under objective estimation

A query was raised regarding how to determine net income for 2021 for hospitality establishments under the objective estimation scheme that closed due to COVID-19. The Directorate General of Taxes (DGT) ruled that days of closure resulting from sanitary measures must not be included when calculating the effective employment days for module purposes.

In 6 key points

How it affects those involved

This ruling prevents the artificial inflation of net income for hospitality businesses by ensuring that mandatory closure periods are not counted towards the effective employment days used to calculate tax modules.

Lifecycle

2023-02-07PublishedPublished 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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