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A query was raised regarding whether a spouse can be counted as half a non-salaried person when the holder carries out two economic activities. The DGT ruled that to apply the 50% calculation, the holder must be counted in full for each activity and there must not be more than one salaried person.
Cuestión planteada Si el cónyuge puede computarse al 50 por ciento, al computarse por entero entre las dos actividades el titular de la actividad.
Para que el cónyuge se compute como media persona no asalariada (50 por 100), deben cumplirse dos requisitos: que el titular de la actividad se compute por entero y que no haya más de una persona asalariada en el periodo impositivo. Si existe pluralidad de actividades y el titular no se computa como una unidad en cada una de ellas, no se podrá aplicar el cómputo al 50% para el cónyuge.
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