Doctrine by topic · DGT Observatory

Effective Time: 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 8 rulings · 2015–2023

Current position

The holder of the activity is computed as a full non-salaried person, unless they prove a dedication of fewer than 1,800 hours/year due to objective causes. In that case, the module is calculated 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 proven otherwise. The taxpayer must prove such time through admitted means of evidence.

The DGT's position remains constant at the core of the criterion. The doctrine has applied the effective time exception in the face of objective causes such as plurality of activities, childcare, or the impact of SARS-CoV-2. No changes are observed in the calculation formula or in the assignment of management tasks.

Turning points

  1. V0729-18

    It is specified that the reduction of working hours for childcare constitutes an objective cause to apply the computation by effective time.

  2. V0661-21

    It is established that the SARS-CoV-2 situation is an objective cause to compute effective time, allowing for the deduction of the days of the state of alarm.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8

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