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A taxi drivers' association inquired whether the mandatory fifteen-day closure in August affects the calculation of the non-salaried personnel module. The Directorate-General for Taxes (DGT) ruled that the entrepreneur must be counted as a full non-salaried person, as holiday or rest periods must be included in the average calculation.
Cuestión planteada Cómputo del módulo personal no asalariado a efectos del régimen simplificado del Impuesto sobre el Valor Añadido.
Para el cálculo de la cuota anual en el régimen simplificado del IVA, el promedio de los módulos se determina por días de efectiva utilización, incluyendo los días de vacaciones, festivos y descanso semanal. En el caso del módulo de personal no asalariado, el empresario debe computarse como una persona completa, salvo que se acredite una dedicación inferior a 1.800 horas/año por causas objetivas como jubilación, incapacidad o cierre temporal. Al considerarse los días de descanso dentro del periodo de ejercicio, no se rompe la regla general de computar al titular por entero.
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