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V1779-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Business owners under objective estimation will not be counted as a full person in 2020

A query was raised regarding how to calculate the non-salaried personnel module for 2020, considering the impact of COVID-19. The DGT ruled that the business owner must be calculated based on the actual time dedicated to the activity, deducting days during the state of alarm and periods of suspension.

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2021-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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