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Modules: 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

Stable position Medium confidence 51 rulings · 2014–2024

Current position

In seasonal activities, the non-salaried personnel module is calculated by dividing the hours dedicated by 1,800. This includes management, organization, and planning hours, estimated at 0.25 persons/year unless proven otherwise. The calculation must consider effective hours and the proportional part of the activity's seasonal period.

The DGT's position on modules is heterogeneous because the queries address different technical aspects. There is no single doctrinal evolution, but rather specific clarifications regarding the computation of personnel, the application of the epidemiological situation in the calculation of days, and the determination of power or seasonal activity modules.

Turning points

  1. V0393-20

    Establishes that to compute the spouse at 50%, the holder must be computed in full in the activity, preventing the computation if the holder carries out multiple activities with partial computations.

  2. V1720-21

    Introduces the exception for the epidemiological situation, allowing the deduction of state of alarm and activity suspension days from the non-salaried person's computation.

  3. V2269-24

    Clarifies the calculation for seasonal activities, integrating management and organization hours with an estimate of 0.25 persons/year.

Analysis based on 50 of 51 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24

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