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A taxi driver inquires about calculating the non-salaried staff (owner) module for 2020 following pandemic-related restrictions. The DGT rules that the epidemiological situation constitutes an objective cause for calculating the effective time dedicated to the activity.
Cuestión planteada Cómputo, en 2020, del titular de la actividad.
Para el método de estimación objetiva, el titular de la actividad se computa como una persona no asalariada completa, salvo que acredite una dedicación inferior a 1.800 horas/año por causas objetivas como el cierre temporal de la explotación. La situación del SARS-CoV-2 se considera causa objetiva para aplicar este cómputo por tiempo efectivo. En 2020, deben descontarse los días de estado de alarma del primer semestre y los días de suspensión efectiva en el segundo semestre para determinar el periodo de ejercicio.
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