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A query was raised regarding how to calculate the non-salaried staff module when the owner has a disability and how to treat an adult child collaborating in the activity. The DGT clarifies that the owner is calculated based on hours worked, with a minimum of 0.25 persons/year, and that the adult child must be considered salaried staff.
Cuestión planteada 1ª Cómputo como personal no asalariado del titular de la actividad.
El empresario se computa como una persona no asalariada, pero si acredita una dedicación inferior a 1.800 horas/año por causas objetivas como la incapacidad, se computará el tiempo efectivo dedicado. Para las tareas de dirección y organización, se aplicará un mínimo de 0,25 personas/año, salvo que se acredite una dedicación distinta. El hijo mayor de edad que trabaje en la actividad no entra en el concepto de personal no asalariado, sino que debe considerarse personal asalariado.
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