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V1175-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Days of inactivity due to municipal measures must be deducted when calculating the non-salaried staff module

A taxi driver inquired about calculating the non-salaried staff module under the objective estimation regime when activity is interrupted by municipal measures. The DGT ruled that only days of actual employment are counted, excluding days when the activity is closed or suspended.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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