"Non-salaried staff" module

Regulations: Instruction 2.1.1 for the application of signs, indexes or modules in the Personal Income Tax of Annex II of Order 1164/2019, of November 22 ( BOE of the 30th).

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.

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-salaried, they 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.

Notwithstanding the foregoing, for the 2020 financial year and taking into account that, as a consequence of the reduction for the days of the state of alarm and, where appropriate, suspension of activity established in article 11.1 of Royal Decree-Law 35/2020, the holder of the activity will not be fully computed in any case, together with the context of exceptional and temporary application of said Royal Decree-Law and its purpose, the 50% reduction for the spouse will apply, provided that the remaining requirements are met.

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%.