A butcher registered under Business Tax (IAE) headings 642.1, 642.2 or 642.3 spends 2 hours a day (600 hours per year) manufacturing products and 5 hours a day (1,500 hours per year) selling them. How should the employee module be calculated under the IRPF objective assessment method and the simplified VAT scheme?
Because the business owner personally carries out the activity, they are treated as a non-employed person. As the annual hours spent manufacturing products are below 1,800, the figure for the non-employed person must be calculated in proportion to those hours relative to 1,800.
This calculation gives 0.3, which is the figure to be included in the personnel module for VAT purposes.
For IRPF purposes, the number of units for the non-employed person module is 1, since the total hours devoted to the activity are 2,100 (600 plus 1,500), which exceeds 1,800.
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