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V1720-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

Holders of activities under objective estimation shall not be counted as full non-salaried personnel in 2020

The applicant asks how to determine the non-salaried personnel module for the business owner and their spouse in 2020. The DGT rules that, due to the SARS-CoV-2 situation, the owner must be calculated based on the actual time dedicated to the activity, deducting days during the state of alarm and suspensions.

In 6 key points

Lifecycle

2021-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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