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A taxi driver inquired about calculating the non-salaried staff module under the objective estimation regime when activity is interrupted by municipal measures. The DGT ruled that only days of actual employment are counted, excluding days when the activity is closed or suspended.
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 en que la actividad se haya visto interrumpida por medidas adoptadas por el Ayuntamiento. Los días de vacaciones y descanso semanal sí se incluyen en los días de efectivo empleo.
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