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V2903-20 25 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Surface area and electricity consumption modules must not be calculated if the activity is carried out at home

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.

The question raised

Computation of the "floor area of the premises" and "electricity consumption" modules.

The DGT's ruling

For the hairdressing activity under the objective estimation regime, the floor area of the premises is defined according to local tax regulations and energy consumption is that invoiced by the supplier. In the absence of premises intended for the activity or an electricity supply contract, no amount shall be computed for these modules, applying only the remaining ones.

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