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V2218-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Non-salaried staff module may be reduced if dedicated to caring for sick minors is proven

A taxpayer using the objective estimation method asks whether the non-salaried staff module can be reduced due to reduced working hours and a reduction in the working day to care for minors with serious illnesses. The DGT responds that reduced working hours do not constitute an objective cause, but the care of minors with serious illnesses does.

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2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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