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V0059-14 15 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Holders of activities under objective estimation generally count as non-salaried persons

A taxpayer with an economic activity under objective estimation and two full-time employees asked whether she could be counted as less than one non-salaried person due to having two young daughters. The DGT ruled that she must be counted as one full non-salaried person.

The question raised

Computation of the non-salaried person module.

The DGT's ruling

As a general rule, the entrepreneur is computed as a non-salaried person. This rule is only broken if a dedication of less than 1,800 hours/year is proven due to objective causes such as retirement, disability, plurality of activities, or temporary closure. Having young daughters and employing two full-time employees does not constitute an objective cause to reduce said computation.

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