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A taxpayer using the objective estimation method asks whether the non-salaried staff module can be reduced due to reduced working hours and a reduction in the working day to care for minors with serious illnesses. The DGT responds that reduced working hours do not constitute an objective cause, but the care of minors with serious illnesses does.
Cuestión planteada Computo del módulo "personal no asalariado".
La regla general de computar al empresario como una persona no asalariada se quiebra si se acredita una dedicación inferior a 1.800 horas/año por causas objetivas. El cuidado de menores afectados por cáncer u otra enfermedad grave es una causa objetiva que permite computar el tiempo efectivo dedicado. El módulo se calculará dividiendo las horas dedicadas entre 1.800, estimando las tareas de dirección y organización en 0,25 personas/año salvo que se acredite otra dedicación.
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