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V2122-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Salaried staff module to be allocated based on hours worked per activity or in equal parts

A taxpayer operating two activities under the objective estimation regime asks how the salaried staff module should be calculated. The DGT rules that it must be based on effective use by hours or, if this cannot be determined, by dividing the module equally between the activities.

In 6 key points

How it affects those involved

This ruling clarifies the method for allocating specific tax modules when a taxpayer manages multiple business activities under the objective estimation system, ensuring consistency in how staff costs are distributed.

Lifecycle

2023-07-19PublishedPublished 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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