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A query was raised regarding whether a spouse can be counted as half a non-salaried person when the activity holder is counted at half capacity across two different activities. The DGT ruled that to apply the 50% count to the spouse, the holder must be counted as a full person in that activity.
Cuestión planteada Si el cónyuge puede computarse al 50 por ciento, al computarse el consultante al 0,5 en cada actividad.
Para que el cónyuge se compute al 50% como persona no asalariada, deben cumplirse dos requisitos: que el titular se compute por entero y que no haya más de una persona asalariada. Si el titular desarrolla una pluralidad de actividades y se computa como 0,5 en cada una, no se cumple el requisito de computarse por entero, impidiendo la aplicación del cómputo del 50% al cónyuge.
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