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V1692-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Self-employed individuals under objective estimation will not be counted as full non-salaried personnel in 2020

The applicant inquired how to determine the non-salaried personnel module for 2020 in light of the pandemic. The DGT ruled that, due to the state of alarm and the suspension of activities, the proprietor must be calculated based on the actual time dedicated to the activity, rather than being counted as a full person.

In 6 key points

How it affects those involved

This ruling affects the calculation of tax modules for self-employed individuals under the objective estimation regime, potentially reducing the tax burden for those whose activities were restricted during the 2020 lockdown.

Lifecycle

2021-06-02PublishedPublished 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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