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A hairdresser working from home asks how to calculate the modules for premises surface area and electricity consumption. The DGT responds that, as there are no premises or electricity supply contract, no amounts should be calculated for these concepts.
Cuestión planteada Cómputo de los módulos "superficie del local" y "consumo de energía eléctrica".
Para la actividad de peluquería en estimación objetiva, la superficie del local se define según la normativa de Haciendas Locales y el consumo de energía es el facturado por la suministradora. Al no existir local destinado a la actividad ni contrato de suministro eléctrico, no se debe computar cantidad alguna por estos módulos, aplicándose únicamente los restantes.
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