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V0675-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Days of state of alarm and COVID-19 suspension not counted for 2020 module calculations

A taxi driver has enquired about how to calculate the days of activity for 2020 under the objective estimation method. The DGT has ruled that days during the state of alarm and days of suspension due to SARS-CoV-2 measures must be excluded.

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2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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