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A query was raised regarding whether a spouse can be allocated 50% in two different economic activities carried out in the same premises. The DGT ruled that to apply this allocation in each activity, the holder must be accounted for as a whole person in each of them.
Cuestión planteada Si el cónyuge puede computarse, en cada actividad, al 50 por ciento.
Para que el cónyuge se compute como persona no asalariada al 50%, deben cumplirse dos requisitos: que el titular se compute por entero y que no haya más de una persona asalariada. En caso de pluralidad de actividades, si el titular no se computa como una unidad en cada actividad, no se podrá aplicar el cómputo del 50% al cónyuge en cada una de ellas.
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