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A query was raised regarding how to quantify the non-salaried staff module when an entrepreneur carries out multiple activities and the activity is seasonal. The Directorate-General for Taxes (DGT) ruled that the actual time dedicated must be calculated, including management tasks.
This clarification provides certainty for entrepreneurs with diverse or seasonal business activities on how to correctly calculate their tax modules regarding non-salaried staff.
The tax team reviews your specific situation.
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