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A taxpayer with two economic activities under the objective estimation regime asks how to calculate the non-salaried personal module. The DGT indicates that, due to the plurality of activities, the calculation is based on the actual time dedicated.
Cuestión planteada Cómputo en la actividad de comercio al por menor de droguería y perfumería del módulo personal no asalariado.
La regla general de computar al empresario como una persona no asalariada se quiebra si se acredita una dedicación inferior a 1.800 horas/año por causas objetivas, como la pluralidad de actividades. El módulo será el cociente entre las horas dedicadas y 1.800, expresado con dos decimales. Para tareas de dirección y organización, se computará como mínimo 0,25 personas/año, salvo que se acredite una dedicación distinta.
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