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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.
Cuestión planteada Cómputo del módulo persona no asalariado.
Como regla general, se computa al empresario como una persona no asalariada. Esta regla solo se rompe si se acredita una dedicación inferior a 1.800 horas/año por causas objetivas como jubilación, incapacidad, pluralidad de actividades o cierre temporal. El tener hijas de corta edad y contar con dos empleadas a jornada completa no constituye una causa objetiva para reducir dicho cómputo.
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