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V0729-18 ·19 March 2018 ·consulta-vinculante Medium impact
Tax

Non-salaried personal module must be calculated based on actual time dedicated if working hours are reduced

A self-employed aesthetic professional inquired how to calculate the non-salaried personal module after reducing her working hours by 50% to care for sick minors. The Directorate-General for Taxes (DGT) responded that, as there is an objective cause reducing her dedication, the calculation must be based on the actual time dedicated to the activity.

In 6 key points

How it affects those involved

This ruling clarifies that for self-employed individuals with reduced working hours due to objective reasons, tax deductions for personal modules must reflect actual time spent on business activities rather than full-time assumptions.

Lifecycle

2018-03-19PublishedPublished 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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