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A taxpayer operating a café and bar business while also being an employee has enquired how to calculate the non-salaried personnel module. The DGT indicates that having multiple activities allows for the calculation based on the actual time dedicated to the business rather than the full person.
Cuestión planteada Cómputo del módulo personal no asalariado.
La regla general de computar al empresario como una persona no asalariada se quiebra cuando existe pluralidad de actividades. En este caso, el módulo se calcula dividiendo las horas efectivas dedicadas a la actividad entre 1.800. Para las tareas de dirección, organización y planificación, se computará al empresario en 0,25 personas/año, salvo que se acredite una dedicación distinta.
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