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V3083-17 ·28 November 2017 ·consulta-vinculante Medium impact
Tax

Non-salaried personnel module to be fully calculated even during mandatory holiday closures

A taxi drivers' association inquired whether the mandatory fifteen-day closure in August affects the calculation of the non-salaried personnel module. The Directorate-General for Taxes (DGT) ruled that the entrepreneur must be counted as a full non-salaried person, as holiday or rest periods must be included in the average calculation.

In 6 key points

How it affects those involved

This ruling ensures that business owners cannot reduce their tax liability by excluding periods of mandatory closure or holidays from their personnel module calculations.

Lifecycle

2017-11-28PublishedPublished 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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