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A café bar owner inquired whether they could apply the 50% reduction in the non-salaried personnel module for their spouse if they hire two part-time employees. The DGT ruled that this is not possible, as applying said reduction requires that there be no more than one salaried person during the tax period.
Cuestión planteada 1ª Si contrata a dos trabajadores, a tiempo parcial, que no coinciden en el horario de trabajo, podría seguir aplicando la reducción del 50 por ciento en el cómputo de su cónyuge como personal no asalariado.
Para computar al cónyuge como persona no asalariada al 50%, deben cumplirse dos requisitos: que el titular se compute por entero y que no haya más de una persona asalariada durante el periodo impositivo. Al pretender contratar a dos personas asalariadas de forma simultánea, se incumple el segundo requisito. Asimismo, la contratación de más de dos personas asalariadas impide aplicar el índice corrector para empresas de pequeña dimensión.
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