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V2269-24 ·23 October 2024 ·consulta-vinculante Medium impact
Tax

Non-salaried staff module calculated based on hours dedicated to seasonal activities

A restaurant owner who only operates for three months a year seeks guidance on how to quantify the non-salaried staff module. The Directorate-General for Taxes (DGT) responds that, as it is not a year-round activity, the calculation shall be based on the actual time dedicated.

In 6 key points

How it affects those involved

This ruling clarifies how seasonal businesses should calculate their non-salaried staff module, ensuring that tax assessments reflect actual working hours rather than a standard annual model.

Lifecycle

2024-10-23PublishedPublished 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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