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A query was raised regarding how to calculate the non-salaried staff module when the holder of an activity under the objective estimation regime is in active retirement. The DGT ruled that, as active retirement does not imply a reduction in the time dedicated to the activity, the calculation must remain as one full person.
Cuestión planteada Cómputo del módulo personal no asalariado.
El titular de la actividad se computa como una persona no asalariada. Aunque existen supuestos para computar una dedicación inferior a 1.800 horas/año por causas objetivas como la jubilación, la jubilación activa no constituye una causa que justifique dicho cómputo reducido. Al no haber impedimento para desarrollar la actividad en las mismas condiciones que antes de la jubilación, el titular debe computarse como una persona no asalariada íntegra.
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