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V2903-20 ·25 September 2020 ·consulta-vinculante Medium impact
Tax

Surface area and electricity consumption modules must not be calculated if the activity is carried out at home

A hairdresser working from home asks how to calculate the modules for premises surface area and electricity consumption. The DGT responds that, as there are no premises or electricity supply contract, no amounts should be calculated for these concepts.

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2020-09-25PublishedPublished 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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