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V2296-21 ·13 August 2021 ·consulta-vinculante Medium impact
Tax

The seasonal activity correction index and a calculation of the module based on hours dedicated may be applied

A bar owner who only opens on weekends inquires whether their activity is seasonal and how to calculate the non-salaried personnel module and installment payments. The DGT confirms that it is a seasonal activity and establishes the calculation method for the module and quarterly payments.

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2021-08-13PublishedPublished 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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