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V0729-18 19 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Non-salaried personal module must be calculated based on actual time dedicated if working hours are reduced

A self-employed aesthetic professional inquired how to calculate the non-salaried personal module after reducing her working hours by 50% to care for sick minors. The Directorate-General for Taxes (DGT) responded that, as there is an objective cause reducing her dedication, the calculation must be based on the actual time dedicated to the activity.

The question raised

Computation of the non-salaried personnel module.

The DGT's ruling

The general rule of computing the entrepreneur as a non-salaried person is broken when a dedication of less than 1,800 hours/year is proven due to objective causes. In this case, the reduction of working hours for the care of minors constitutes an objective cause. The module shall be calculated according to the proportion between the hours effectively worked and 1,800 hours, estimating management and organizational tasks at 0.25 persons/year, unless a different dedication is proven.

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