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A taxi driver requested clarification on how to calculate the non-salaried personal module for 2021 based on days of activity. The DGT ruled that net income is determined by averaging modules according to days of actual employment, excluding any days the business remains closed.
Cuestión planteada Cómputo del módulo personal no asalariado en 2021 en función de los días de ejercicio efectivo de la actividad.
Para determinar el rendimiento neto en el método de estimación objetiva, se debe calcular el promedio de los módulos en función de los días de efectivo empleo, utilización o instalación. En este cálculo no se computarán los días en que la actividad haya permanecido cerrada, incluyendo los días de interrupción por medidas municipales. No obstante, en los días de efectivo empleo se deben incluir los días de vacaciones y de descanso semanal.
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