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V1719-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Business owners and their spouses are not to be counted as full non-salaried personnel for 2020

A query was raised regarding the calculation of the non-salaried personnel module under the objective estimation method for the year 2020. The DGT ruled that, due to the state of alarm and measures taken regarding SARS-CoV-2, the business owner shall not be counted as a full person, but rather based on the actual time dedicated to the activity.

In 6 key points

How it affects those involved

This affects the calculation of net income for taxpayers using the objective estimation method (formerly 'módulos') during the 2020 tax year, potentially reducing the non-salaried personnel module due to lockdown restrictions.

Lifecycle

2021-06-03PublishedPublished 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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