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A taxpayer engaged in two economic activities asks how the non-salaried personnel module should be calculated for their repair activity. The DGT rules that, where multiple activities exist, the calculation must be based on the actual time dedicated to each.
This ruling clarifies the method for calculating non-salaried personnel modules under the objective estimation regime when a taxpayer operates multiple businesses, ensuring costs are allocated according to actual time spent.
The tax team reviews your specific situation.
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