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Non-salaried personnel: 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 39 rulings · 2014–2024

Current position

Non-salaried personnel is limited to the entrepreneur, their spouse, and minor children living with them who effectively work in the activity. For the owner, the calculation is based on one full person or according to the effective time dedicated if objective causes are proven, maintaining a minimum of 0.25 persons/year for management tasks. In seasonal activities, the calculation must consider both effective hours and the proportional part of the activity's temporal period.

The DGT's position remains stable regarding the calculation for the owner, allowing for a reduction based on effective dedication with a minimum of 0.25 persons/year. Clarifications have been introduced regarding the exclusion of family members (parents or adult children) from the non-salaried personnel count, as well as temporal adaptations for exceptional situations such as the state of alarm.

Turning points

  1. V0379-15

    Clarifies that active retirement is not an objective cause to reduce the owner's calculation unless a lower level of dedication is demonstrated.

  2. V0695-21

    Delimits the concept of non-salaried personnel exclusively to the entrepreneur, spouse, and minor children, excluding parents.

Analysis based on 39 of 39 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24

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