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A query was raised regarding how to calculate the non-salaried staff module when a taxi licence holder does not possess a driver's card. The DGT has responded that, as the individual is unable to carry out the driving activity, the actual time dedicated to the activity must be calculated.
Cuestión planteada Cómputo del módulo personal asalariado cuando el titular de la licencia no posea la tarjeta de identificación del conductor.
Si el empresario no puede ejercer como conductor por causas objetivas, como no poseer la tarjeta de identificación, se computará el tiempo efectivo dedicado a la actividad dividiendo las horas entre 1.800. Para las tareas de dirección y organización, se computará como mínimo 0,25 personas/año, salvo que se acredite una dedicación distinta. El módulo resultante tendrá como mínimo la cuantía de 0,25 personas/año.
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