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A taxi driver has requested clarification on how to calculate net income via objective estimation for 2020, given the impact of COVID-19. The DGT has clarified that days under the state of alarm or days of activity suspension due to sanitary measures must not be included in the calculation of modules.
Cuestión planteada En 2020, cómputo de los días de ejercicio de la actividad y, en especial, cómputo del módulo, personal no asalariado.
Para determinar el rendimiento neto en 2020, no se computarán los días del primer semestre en que estuvo declarado el estado de alarma. Tampoco se computarán los días del segundo semestre en los que el ejercicio de la actividad se suspendiera por medidas para corregir la situación epidemiológica del SARS-CoV-2. En estos periodos no se incluirán horas de personal ni consumos proporcionales. Además, no se computarán los días en los que la actividad permaneciera cerrada, excluyendo vacaciones y descansos.
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