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V1260-20 5 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Small business correction index applicable if there is one salaried worker and one replacement due to pregnancy risk

A consultant running a clothing business under the objective estimation tax regime asked how to count staff to apply the small business correction index. The DGT ruled that a replacement contract due to pregnancy risk does not count as an additional salaried worker, thereby allowing the application of the relevant index.

The question raised

1st Application in 2020 of the correction index for small-scale enterprises.

The DGT's ruling

The correction index for small-scale enterprises applies if the owner is a natural person, works in a single premises, has a maximum of one vehicle with a load capacity of less than 1,000 kg, and has no salaried personnel, or up to two workers (in which case the index is 0.90). Replacement contracts due to pregnancy risk do not count as an additional salaried person, as the worker replaces the pregnant person. This allows that, if there is one worker and one replacement due to pregnancy, it continues to be considered that there is only one salaried person for the purposes of the index and the calculation of non-salaried family members.

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