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A query was raised regarding how the owner of a transport activity should be accounted for within the non-salaried personnel module of the objective estimation regime. The DGT ruled that, as a general rule, the entrepreneur is counted as a non-salaried person, unless they can prove a lower level of dedication due to objective reasons.
This ruling clarifies the criteria for calculating non-salaried personnel in the objective estimation regime, potentially affecting tax calculations for small business owners in the transport sector.
The tax team reviews your specific situation.
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