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A query was raised regarding how to determine the net income for a hospitality activity in 2021 if it remained closed. The DGT ruled that, as there were no days of actual employment, use, or installation of modules, no net income needs to be calculated.
Cuestión planteada Determinación del rendimiento neto de la actividad de hostelería en 2021.
Para determinar el rendimiento neto en el método de estimación objetiva, se debe calcular el promedio de los módulos en función de los días de efectivo empleo, utilización o instalación. Si la actividad de hostelería permanece cerrada durante el año, no existen días de efectivo empleo o utilización, por lo que no se computará rendimiento neto alguno. El cierre de la actividad es una cuestión de hecho que debe acreditarse por cualquier medio de prueba admitido.
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