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V1015-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Days of business closure must be excluded when calculating net income under objective estimation

A taxi driver requested clarification on how to calculate the non-salaried personal module for 2021 based on days of activity. The DGT ruled that net income is determined by averaging modules according to days of actual employment, excluding any days the business remains closed.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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