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V2500-20 ·22 July 2020 ·consulta-vinculante Medium impact
Tax

Staff on ERTE only counts based on actual working hours for the objective estimation module

An employer has enquired how to quantify the salaried staff module under the objective estimation method if they have employees on ERTE (temporary layoff). The Directorate-General for Taxes (DGT) has ruled that only the actual working hours of each employee shall be counted, excluding the suspended portion of the contract.

In 5 key points

How it affects those involved

This ruling clarifies the calculation of tax modules for businesses using the objective estimation method, ensuring that costs related to suspended employment contracts during ERTE periods are not included in the staff module calculation.

Lifecycle

2020-07-22PublishedPublished 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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