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V2500-20 22 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Staff on ERTE only counts based on actual working hours for the objective estimation module

An employer has enquired how to quantify the salaried staff module under the objective estimation method if they have employees on ERTE (temporary layoff). The Directorate-General for Taxes (DGT) has ruled that only the actual working hours of each employee shall be counted, excluding the suspended portion of the contract.

The question raised

Computation of these workers for the quantification of the salaried personnel module.

The DGT's ruling

For the quantification of the salaried personnel module, each worker must be assessed according to the actual working hours performed annually. In the case of ERTE (temporary employment regulation files), only actual working hours shall be computed, and not the portion of the contract that is temporarily suspended. The calculation must be performed on a worker-by-worker basis according to their individual conditions.

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