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A query was raised regarding whether a child working in their father's freight transport business should be classified as non-salaried or salaried staff for the objective estimation method. The DGT ruled that, as the child is of legal age, they do not meet the definition of non-salaried staff and must be treated as salaried staff.
Cuestión planteada Para determinar el rendimiento neto de la actividad este hijo debe calificarse como personal no asalariado o como personal asalariado.
El personal no asalariado incluye al empresario, su cónyuge y los hijos menores que convivan con él y trabajen efectivamente en la actividad. Al ser el hijo mayor de edad, no cumple los requisitos para ser personal no asalariado y debe computarse como personal asalariado. Asimismo, el hijo tendrá un rendimiento íntegro de trabajo por las cantidades percibidas al no ejercer actividad económica por cuenta propia.
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