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V0514-18 23 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · módulo personal no asalariado

Holders of active retirement activities are counted as one full non-salaried person

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.

The question raised

Calculation of the non-salaried personal module.

The DGT's ruling

The holder of the activity must be counted as a full non-salaried person. Although retirement is an objective cause for counting a dedication of less than 1,800 hours/year, active retirement does not in itself imply a reduction in dedication compared to the previous situation. As the general rule is not broken, the calculation by effective time or by 0.25 persons/year does not apply.

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