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An auto-taxi professional under the objective estimation regime has enquired how to quantify the non-salaried staff module when engaged in multiple activities. The Directorate-General for Taxes (DGT) has ruled that, in cases of multiple activities, the effective time dedicated to the economic activity must be calculated.
Cuestión planteada Cómputo en 2023 del personal no asalariado en la actividad de transporte por auto-taxi.
En el método de estimación objetiva, el empresario se computa como una persona no asalariada, salvo que acredite una dedicación inferior a 1.800 horas/año por causas objetivas como la pluralidad de actividades. En tal caso, se computará el tiempo efectivo dedicado, estimándose las tareas de dirección y organización en 0,25 personas/año, salvo que se acredite una dedicación distinta. El módulo se determinará dividiendo las horas dedicadas entre 1.800.
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