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V1530-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Non-salaried personnel module may be reduced if the entrepreneur carries out multiple activities

A taxpayer operating a café and bar business while also being an employee has enquired how to calculate the non-salaried personnel module. The DGT indicates that having multiple activities allows for the calculation based on the actual time dedicated to the business rather than the full person.

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2022-06-27PublishedPublished 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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