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V1602-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Effective time spent on activity must be calculated to determine the non-salaried staff module

An auto-taxi professional under the objective estimation regime has enquired how to quantify the non-salaried staff module when engaged in multiple activities. The Directorate-General for Taxes (DGT) has ruled that, in cases of multiple activities, the effective time dedicated to the economic activity must be calculated.

In 6 key points

How it affects those involved

This ruling affects taxpayers under the objective estimation regime who perform multiple activities, as they must now precisely account for the time spent on each specific activity to correctly calculate staff modules.

Lifecycle

2023-06-06PublishedPublished 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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