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Un contribuyente con actividad agrícola y de comercio pregunta si debe realizar pagos fraccionados y cómo calcular el módulo de personal no asalariado. La DGT responde que puede estar exento de pagos fraccionados si el 70% de sus ingresos agrícolas previos tuvieron retención, y que debe ajustar el módulo de personal por su pluralidad de actividades.
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