Doctrine by topic · DGT Observatory

Non-Salaried Person Module: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2023

Current position

The entrepreneur is counted as one non-salaried person, unless they prove a dedication of fewer than 1,800 hours/year due to objective reasons such as multiple activities. The module is obtained by dividing the effective hours dedicated by 1,800. For management, organization, and planning tasks, a minimum of 0.25 persons/year is applied, unless a different dedication is proven through admitted means of evidence.

The DGT's position has remained constant since 2014. The criterion establishes the breaking of the single non-salaried person unit upon proof of a dedication of fewer than 1,800 hours/year due to objective reasons. Throughout the rulings, the proportional calculation and the minimum of 0.25 persons/year for management tasks have been maintained.

Turning points

  1. V2849-14

    Establishes specific requirements for computing the spouse as half a non-salaried person, requiring that the holder be counted in full and that there is no more than one salaried person.

  2. V0729-18

    Specifies that the reduction of working hours for childcare constitutes an objective reason to compute a dedication of fewer than 1,800 hours/year.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

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