Skip to content
Back to index
V1175-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Days of inactivity due to municipal measures must be deducted when calculating the non-salaried staff module

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.

The question raised

Calculation of the non-salaried personnel module in 2021 based on the days of effective exercise of the activity.

The DGT's ruling

To determine the net yield under the objective estimation method, the average of the modules must be calculated based on the days of effective employment, use, or installation. In this calculation, days during which the activity remained closed shall not be counted, including days in which the activity was interrupted by measures adopted by the City Council. Vacation days and weekly rest days are included in the days of effective employment.

Book your free first meeting