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A query was raised regarding how to calculate personnel modules in a transport activity where the owner is retired and their daughter assists. The DGT clarifies that a retired owner is calculated based on their actual hours worked (with a minimum of 0.25 persons/year) and the daughter, being of legal age, is calculated as salaried personnel.
Cuestión planteada Tributación de la situación descrita anteriormente.
El titular de la actividad, al estar jubilado, se computa como personal no asalariado en función del tiempo efectivo dedicado, con un mínimo de 0,25 personas/año para tareas de dirección. La hija del titular, al ser mayor de edad, debe computarse como personal asalariado según la normativa de estimación objetiva. Las cantidades percibidas por la hija se consideran rendimientos íntegros del trabajo.
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