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A bar owner who only opens on weekends inquires whether their activity is seasonal and how to calculate the non-salaried personnel module and installment payments. The DGT confirms that it is a seasonal activity and establishes the calculation method for the module and quarterly payments.
Question posed 1st Whether the activity carried out is seasonal.
An activity is seasonal if it is habitually carried out for fewer than 180 days per year. The non-salaried personnel module shall be calculated according to the actual hours dedicated, including management and organizational tasks (estimated at 0.25 persons/year if the activity were annual, but adjusted proportionally to the period of the seasonal activity). Quarterly installment payments are obtained by multiplying the daily net yield by the number of calendar days of activity in the quarter.
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