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V1033-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

Non-salaried staff module calculated based on actual time worked in cases of maternity leave

A taxpayer using the objective estimation method has enquired how to calculate the non-salaried staff module following periods of pregnancy risk and maternity leave. The DGT has ruled that these leaves constitute objective grounds for calculating the employer's module based on actual time dedicated rather than as a full person.

In 5 key points

How it affects those involved

This ruling provides clarity for taxpayers under the objective estimation regime regarding how maternity and pregnancy-related absences affect the calculation of staff modules, preventing overpayment.

Lifecycle

2022-05-06PublishedPublished 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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