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V0661-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

Calculation of business owner's effective working time in 2020 due to SARS-CoV-2

A taxi driver inquires about calculating the non-salaried staff (owner) module for 2020 following pandemic-related restrictions. The DGT rules that the epidemiological situation constitutes an objective cause for calculating the effective time dedicated to the activity.

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2021-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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