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 /1172/2022, of 29 November ( BOE of December 1).

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

1. Businessman:

   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. 

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

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

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%.