Module "Non-salaried personnel"
Regulations: Instruction 2.1.1 for the application of signs, indices or modules in Personal Income Tax of Annex II of Order HAC /1155/2020, of November 25 ( BOE of December 4).
Non-salaried personnel are the entrepreneur .
This consideration will also be given to your spouse and any minor children who live with him , when, effectively working in the activity, they do not constitute salaried personnel because they do not meet any of the requirements. following :
That they work regularly and with continuity in business activity.
That the corresponding employment contract exists.
That they are affiliated with the general Social Security regime.
Rules for computing the "Non-salaried personnel" module
A. General rules
The entrepreneur will be counted as a non-salaried person. In those cases in which dedication of less than 1,800 hours/year can 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 computed.
In these cases, for the quantification of the management, organization and planning tasks of the activity and, in general, those inherent to its ownership, the owner of the activity will be counted as 0.25 people /year , except when higher or lower effective dedication is proven.
Spouse and minor children of the businessman:
The spouse and minor children of the owner of the activity who live with him will be counted as a non-salaried person, when they work in the activity for at least 1,800 hours/year.
When the number of hours of work per year is less than 1,800, the proportion between the number of hours actually worked in the year and 1,800 will be estimated as the amount of the non-salaried person.
The number of units of the "non-salaried personnel" module will be expressed with two decimal places.
Important: Non-salaried personnel with a degree of disability equal to or greater than 33 percent will be counted at 75 percent. For these purposes, the situation existing on the date of accrual of the tax (normally December 31) will be taken into consideration.
B. Special rule for counting the spouse and minor children of the businessman
When the spouse or minor children of the employer are considered non-salaried, they will be counted at 50%, provided that the owner of the activity is counted in full, before applying, where appropriate, the reduction provided for people with disabilities. previously mentioned, and there is no more than one salaried person.
The 50% reduction will be applied after having applied, where appropriate, the corresponding reduction for the degree of disability equal to or greater than 33%.
Example: Determination of the number of units of the "non-salaried personnel" module used in the activity
Mr. RGC, who has a recognized degree of disability of 33 percent, is the owner of a bar in which only he and his spouse work, stating that both are affiliated with the Social Security self-employed worker regime.
Determine the units of the "non-salaried personnel" module used in the activity in 2021 taking into account that, as a consequence of the temporary closure of the activity decreed in its Autonomous Community due to the health crisis caused by Covid-19, they have worked during the year 1,400 hours each.
Since there is no requirement for the spouse of the owner of the activity to join the general Social Security regime, he or she is considered "non-salaried personnel."
Module "non-salaried personnel":
Hours worked by the holder and his or her spouse: 1,400 hours each.
- Holder : 75% s/ 1,400 hours = 1,050 hours
- Spouse: 50% of 1,400 hours = 700 hours
- Total computable hours: 1,050 + 700 = 1,750 hours
Headline: The temporary closure of the activity as a consequence of the epidemiological situation derived from SARS-CoV-2 is considered an objective cause that allows dedication of less than 1,800 hours/year to be accredited. In this case, the effective time dedicated to the activity is 1,400 hours, of which 75 percent will be computed since the taxpayer has a degree of disability of 33 percent.
Spouse: Since the owner of the activity is not counted in its entirety (because the number of working hours per year is less than 1,800 hours), for an objective reason, the 50 percent reduction provided for in instruction 2.1.1 of Annex II is applied to the spouse. of Order HAC /1155/2020.
Calculation No. of units (average):
1,750 hours ÷ 1,800 hours/year = 0.97 person