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V0695-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Parents of an economic activity holder must be treated as salaried staff for objective estimation purposes

A taxpayer using the objective estimation method inquired whether their parents should be counted as non-salaried or salaried staff. The DGT ruled that, as they are not included in the definition of non-salaried staff, they must be considered salaried staff.

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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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