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V1591-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

Days of state of alarm or sanitary suspension excluded from 2020 module calculations

A taxi driver has requested clarification on how to calculate net income via objective estimation for 2020, given the impact of COVID-19. The DGT has clarified that days under the state of alarm or days of activity suspension due to sanitary measures must not be included in the calculation of modules.

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2021-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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