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A query was raised regarding how the owner of a transport activity should be accounted for within the non-salaried personnel module of the objective estimation regime. The DGT ruled that, as a general rule, the entrepreneur is counted as a non-salaried person, unless they can prove a lower level of dedication due to objective reasons.
Cuestión planteada Como debe computarse el titular de la actividad en el módulo personal no asalariado.
Como regla general, se computará al empresario como una persona no asalariada. Si se acreditan causas objetivas para una dedicación inferior a 1.800 horas/año, se computará el tiempo efectivo dedicado, con un mínimo de 0,25 personas/año para las tareas de dirección y organización. El cálculo se realiza dividiendo las horas dedicadas entre 1.800.
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