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Practical guide to 2020 Income Tax.

"Non-salaried staff" module

Regulations: Instruction 2,1,1 for the application of the signs, indexes or modules in the Personal Income Tax of Annex II to Order 1164/2019 of 22 November (Official State Gazette of 30 November).

Non-salaried staff is the employer.

This consideration will also be given to your spouse and children who live with him, when, effectively working in the activity, they do not constitute salaried staff because they do not meet any of the following requirements:

  • That they work regularly and continuously in business.
  • The corresponding employment contract.
  • That are affiliated with the General Social Security system.

Rules for calculating the "Non-salaried staff" module

Covid-19: For 2020, as a result of the epidemiological situation resulting from Covid-19 (also called SARS-CoV-2) , it has been established that NO SE will be counted as hours worked:

  • During the first half of the year, the hours corresponding to the 99 days in which the state of alarm was declared.
  • During the second half, the hours corresponding to the days on which the suspension of the activity by the authority was declared.

A. General rules

  1. Business owner:

    The employer will be counted as a non-salaried person. In cases where a commitment of less than 1,800 hours/year may be accredited for objective reasons such as retirement, disability, plurality of activities or temporary closure of the operation, the effective time dedicated to the activity will be calculated.

    In these cases, for quantifying the management, organisation and planning tasks of the activity and, in general, those inherent to the ownership of the same will be counted on the owner of the activity in 0.25 people/year, except when an effective commitment is proven to be higher or lower.

  2. Spouse and minor children of the employer:

    The spouse and children of the holder of the activity that live with him/her will be counted as a non-salaried person, when they work in the activity, at least 1,800 hours/year.

    When the number of hours of work per year is less than 1,800, the amount of the non-salaried person will be estimated to be the proportion between the number of hours actually worked in the year and 1,800.

    The number of units in the "Non-salaried staff" module will be expressed with two decimal places.

    Important: Non-salaried staff with a degree of disability of 33 per cent or more will be counted at 100 per 75. 100 For these purposes, the situation in the date of accrual of the tax will be taken into account (usually on 31 December).

B. Special rule for calculating the spouse and minor children of the employer

When the spouse or minor children of the employer are considered as non-employees, they will be counted at 50 per 100, provided that the the activity holder is counted in full, before applying, where applicable, the reduction planned for persons with disabilities mentioned above, and there is no more than one person employed.

Notwithstanding the above for 2020, and taking into account that, as a result of the reduction for the days of the state of alarm, and , where applicable, suspension of activity established in article 11,1 of Royal Decree-Law 35/2020, the holder of the activity is not to be computed in no case, in addition to the exceptional and contextual context of this Royal Decree-Law and its purpose, it will be applicable the reduction of 50 per 100 of the spouse, provided that the remaining requirements are met.

The reduction of 50 per 100 will be applied after applying, where applicable, the corresponding disability level of 33 per 100.

Example: Determination of the number of units in the "non-salaried staff" module used in the activity

Mr. G.C., who has a degree of disability of 33 per 100, is the holder of a bar where he and his wife only work, and the affiliation of both to the Social Security self-employed workers regime.

Determine the units of the "non-salaried staff" module used in the activity in 2020, taking into account that it was only closed on the days on which the state of alarm was declared in the first half of 2020.


As the requirement of the wife's membership of the Social Security general scheme is not met, the latter is considered as "non-salaried staff."

"Non-salaried staff" module:

Non-eligible days: Alarm status: From 14/03/2020 until 20/06/2020 = 99 days

Hours not worked (99 ÷ 366) x 1,800 hours/year = 487 hours

Hours worked: (1,800-487) = 1,313

Eligible hours:

  • Holder :75% Over 1,313 hours = 984.75 hours
  • Spouse: 50% Over 1,313 hours = 656.50 hours
  • Total eligible hours: 984.75 + 656.50 = 1,641.25 Hours

Calculation of Number of Units (average):

1,641.25 Hours ÷ 1,800 hours/year = 0.91 person