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A self-employed taxi driver on leave who is unable to drive asks how the non-salaried staff module should be calculated for Personal Income Tax (IRPF) purposes. The Directorate-General for Traffic (DGT) responds that, as she cannot act as a driver, the calculation must be based on the actual time dedicated to the activity.
This ruling clarifies the calculation method for the non-salaried staff module in the objective estimation regime for taxi drivers unable to perform driving duties.
The tax team reviews your specific situation.
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