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V0467-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

Business owners are counted as non-salaried personnel under the objective estimation method

An auto-taxi driver enquired whether they could reduce their non-salaried personnel module by delegating administrative management to an employee. The DGT ruled that the owner must be counted as a full person, unless specific objective grounds are proven.

In 6 key points

How it affects those involved

This ruling limits the ability of self-employed individuals using the objective estimation method to reduce their tax burden by delegating tasks, as the owner remains part of the personnel calculation unless exceptional circumstances are demonstrated.

Lifecycle

2023-03-01PublishedPublished 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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