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An autonomous worker using the objective assessment method asks whether their eldest child, assisting in their delivery activity, should be counted as paid staff. The DGT responds that the parent is non-paid staff and the child, being of age and working in the activity, is considered paid staff.
Cuestión planteada Si su hijo tiene que considerarse como personal asalariado a los efectos del cálculo del rendimiento neto de su actividad económica.
En el método de estimación objetiva, el titular de la actividad es personal no asalariado y cualquier otra persona que trabaje en ella es personal asalariado. El hijo, al ser mayor de edad, se computa como personal asalariado según las reglas de cuantificación del anexo II de la Orden HFP/1359/2023. El hijo tendrá un rendimiento íntegro del trabajo por las cantidades percibidas como colaborador al no ejercer actividad económica por cuenta propia.
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