Consultation:
Should the business owner be counted as 0.25 of a person per year if they work full time as an employee elsewhere and perform only management and planning duties in the business?
Short response:
As a general rule, yes. If the business owner can establish on objective grounds that they do not carry out the business activity directly and perform only management and organisational duties, they are counted as 0.25 of a person per year. This applies unless the Tax Administration proves that their actual involvement is greater or the taxpayer proves that it is lower.
Long response:
For an extended response is required to use EasyTax
Normative:
Historical: Instruction 2.1, Phase 1, first stage, Annex II to the Ministerial Orders.
Historical: DGT rulings V0574-10 (23 March 2010) and V0975-07 (18 April 2007).
ID:
125335
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