Skip to content
V1176-22 ·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 has requested clarification on how to calculate the non-salaried staff module under the objective estimation regime following periods of inactivity. The Directorate-General for Taxes (DGT) has ruled that only days of effective employment are to be counted, excluding any days during which the activity was closed due to municipal measures.

In 5 key points

How it affects those involved

This ruling affects self-employed individuals under the objective estimation regime, specifically those in sectors like transport, by limiting the calculation of non-salaried staff costs to actual working days, thereby preventing the inclusion of periods of forced inactivity.

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact