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A query was made regarding how to determine the number of days an activity was carried out in 2020 for the objective estimation method. The DGT ruled that days during the state of alarm in the first half of the year and days of suspension due to sanitary measures in the second half must be excluded.
Cuestión planteada En 2020, como se determinan los días de ejercicio de la actividad.
Para determinar el rendimiento neto en 2020 mediante estimación objetiva, no se computarán los días del primer semestre en que estuvo declarado el estado de alarma. Tampoco se computarán los días del segundo semestre en los que el ejercicio efectivo se suspendiera por medidas adoptadas por la autoridad para corregir la situación epidemiológica del SARS-CoV-2. En estos días de exclusión no se incluyen las vacaciones ni los descansos semanales.
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