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A taxpayer performing a vehicle repair activity who also works as an employee inquires how to calculate the non-salaried personnel and premises surface area modules. The DGT responds that the plurality of activities allows for the adjustment of the personnel module according to effective hours and that the surface area is calculated based on the days of effective use.
Question posed: Computation of the non-salaried personnel and premises surface area modules.
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 such as the plurality of activities. In that case, the effective time shall be computed, estimating management tasks at 0.25 persons/year unless proven otherwise. The premises surface area module is quantified based on the days of effective use of the premises.
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