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A taxpayer performing the activity of cafes and bars under the objective estimation method inquires how to quantify the non-salaried personnel module. The DGT responds that, as it is a seasonal activity, the calculation shall be based on the actual time dedicated.
Question posed: Quantification of the "non-salaried personnel" module.
The non-salaried personnel module is computed as one person, unless a dedication of fewer than 1,800 hours/year is proven due to objective causes. In seasonal activities, the module shall be calculated by dividing the hours dedicated by 1,800. Management and organizational tasks shall be estimated at 0.25 persons/year, unless a different dedication is proven.
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