Module "Non-salaried personnel"
Regulations: Instruction 2.1.1 for the application of signs, indices or modules in Personal Income Tax of Annex II Order HFP /1335/2021, of 1 December ( BOE of December 2).
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.
In the case of carrying out a seasonal economic activity, the calculation of the non-salaried personal module will be carried out based on the hours dedicated to the activity, which must include those dedicated to the tasks of management, organization and planning of the activity. and, in general, those inherent to the ownership of the same, which must at least be valued in the proportional part that corresponds to 0.25 person/year and the time period in which the activity is carried out.
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 2022, taking into account that, as a result of the temporary disability of the owner, the activity was closed for 83 days in 2022.
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 not worked: (83 ÷ 365) x 1,800 hours/year = 409 hours
Hours worked by the holder and his or her spouse: 1,800 - 409 = 1,391 hours each.
- Holder : 75% s/ 1,391 hours = 1,043 hours
- Spouse: 1,391 hours
- Total computable hours: 1,043 + 1,391 = 2,434 hours
Headline: The closure of the activity as a consequence of the existence of this objective circumstance (temporary incapacity of the owner) 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 1,391 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 the Annex II of Order HFP /1335/2021.
Calculation No. of units (average):
2,434 hours ÷ 1,800 hours/year = 1.35 person