"Non-salaried staff" module

Regulations: Instruction 2.1.1 for the application of signs, indexes or modules in the IRPF of Annex II Order HFP /1172/2022, of November 29 ( BOE of December 1).

Non-salaried staff is the employer .

Also considered as such are his spouse and minor children living with him/her , when, while actually working in the activity, they do not constitute salaried personnel because they do not meet any of the following requirements :

• That they work regularly and continuously in business activity.

• That the corresponding employment contract exists.

• That they are affiliated with the general Social Security regime.

Rules for calculating the "Non-salaried personnel" module

A. General rules

1. Businessman:

   The employer will be counted as a non-salaried person. In cases where it can be proven that less than 1,800 hours/year have been dedicated due to objective reasons, such as retirement, disability, multiple activities or temporary closure of the operation, the actual time dedicated to the activity will be counted.

   In these cases, for the quantification of the tasks of management, organization and planning of the activity and, in general, those inherent to the ownership of the same, the owner of the activity will be computed at 0.25 people/year , except when a higher or lower effective dedication is accredited.

   In the case of carrying out a seasonal economic activity, the calculation of the non-salaried personnel 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 corresponding to 0.25 person/year and the time period in which the activity is carried out. 

2. Spouse and minor children of the entrepreneur:

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

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

   The number of units of the "non-salaried personnel" module will be expressed with two decimal places.

Important: Non-salaried staff with a disability level equal to or greater than 33% will be counted at 75%. For these purposes, the situation existing on the date the tax is due (normally, December 31) will be taken into consideration.

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

When the spouse or minor children of the entrepreneur are considered non-employees, will be counted at 50% , provided that the owner of the activity is counted in full, before applying, where applicable, the reduction provided for people with disabilities mentioned above, and there is no more than one salaried person.

For the purposes of quantifying at 50% of the non-salaried personal module for the spouse and minor children when the holder is computed in full and there is no more than one salaried person in the objective estimation method of IRPF , the magnitude consisting of a maximum of 1 worker must be computed based on the number of annual hours prorated by workers established in the corresponding collective agreement. Criterion applied as a consequence of the doctrine established by Supreme Court Judgment number 1667/2023, of December 13, of the Second Section of the Contentious-Administrative Chamber, issued in cassation appeal no. 2702/2022 (ROJ: STS 5697/2023) in relation to the calculation of the 0.90 correction index for small companies.

The 50% reduction will be applied after having applied, where applicable, the corresponding reduction for a degree of disability equal to or greater than 33%.