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V1260-20 ·5 May 2020 ·consulta-vinculante Medium impact
Tax

Small business correction index applicable if there is one salaried worker and one replacement due to pregnancy risk

A consultant running a clothing business under the objective estimation tax regime asked how to count staff to apply the small business correction index. The DGT ruled that a replacement contract due to pregnancy risk does not count as an additional salaried worker, thereby allowing the application of the relevant index.

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2020-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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