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The inquirer asks whether they can pay taxes under the objective estimation regime in 2014 based on their number of employees. The DGT explains that this calculation is performed using the weighted average of hours worked during the previous year.
Cuestión planteada Si, en 2014, puede determinar el rendimiento neto de la actividad por el método de estimación objetiva.
Para determinar si se supera la magnitud de 3 personas empleadas, se debe calcular la media ponderada de horas trabajadas en el año inmediato anterior. El personal asalariado se computa según la proporción de horas trabajadas respecto a las del convenio o 1.800 horas/año. El empresario se computa como una persona no asalariada, salvo que se acredite una dedicación distinta por causas objetivas.
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