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V0765-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

Non-salaried staff and premises area modules must be prorated for days of inactivity in 2020

The inquirer asks how to calculate the non-salaried staff and premises area modules under the objective estimation regime during 2020. The Tax Agency responds that days spent under the state of alarm and suspensions due to the SARS-CoV-2 crisis must be deducted.

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2021-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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