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V1783-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Holders of activities under objective estimation shall not be counted as a full person in 2020

A retiree and holder of an activity under objective estimation inquired how their non-salaried personnel module should be calculated for 2020. The DGT ruled that, due to their retirement and COVID-19 measures, the calculation must be based on the actual time dedicated to the activity.

In 6 key points

Lifecycle

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

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