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A carrier applying for active retirement has enquired how their non-salaried person module should be calculated for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) has ruled that, as there is no mandatory reduction in working hours under this modality, the calculation remains that of one full person.
Cuestión planteada Cómputo del módulo personal no asalariado.
El titular de la actividad debe computarse como una persona no asalariada completa. Aunque la jubilación es una causa objetiva para computar una dedicación inferior a 1.800 horas/año, la jubilación activa no implica por sí misma una reducción de la dedicación respecto a la situación anterior. Al no quebrarse la regla general, no se aplica el cómputo por tiempo efectivo o por 0,25 personas/año.
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