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V2279-23 ·28 July 2023 ·consulta-vinculante Medium impact
Tax

Under objective estimation, an adult child of the business owner is counted as salaried staff

An auto-taxi transport business owner has requested clarification on how to calculate personnel modules under the objective estimation method. The DGT clarifies that the owner is classified as non-salaried staff, whereas their adult child is considered salaried staff.

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2023-07-28PublishedPublished 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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