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The applicant asks how to determine the non-salaried personnel module for the business owner and their spouse in 2020. The DGT rules that, due to the SARS-CoV-2 situation, the owner must be calculated based on the actual time dedicated to the activity, deducting days during the state of alarm and suspensions.
Cuestión planteada Determinación en 2020 del módulo personal no asalariado, tanto del titular como del cónyuge.
Para el titular, la regla general de computarlo como una persona no asalariada se quiebra por la causa objetiva de la situación epidemiológica. El titular se cuantificará según el tiempo efectivo dedicado, descontando los 99 días de estado de alarma del primer semestre y los días de suspensión en el segundo semestre. El cónyuge se computará según la proporción entre sus horas efectivamente trabajadas y 1.800, excluyendo las horas de los días de estado de alarma. Si el titular se computa según la fórmula de tiempo efectivo, podría aplicarse la reducción del 50% para el cónyuge.
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