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A taxi driver has enquired about how to calculate the days of activity for 2020 under the objective estimation method. The DGT has ruled that days during the state of alarm and days of suspension due to SARS-CoV-2 measures must be excluded.
Cuestión planteada En 2020, cómputo de 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 de la autoridad para corregir la evolución epidemiológica. En estos periodos no se incluyen días de vacaciones ni de descanso semanal.
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