Consultation:
A business owner is temporarily unable to work for the entire year. Must they nevertheless be counted as 0.25 of a person for management duties?
Short response:
Temporary incapacity is one of the objective grounds that allows the business owner to be counted for fewer than 1,800 hours. Even so, including when the owner is on leave for the entire year, they are counted as 0.25 of a person for management, organisational and planning duties, unless they prove a lower or higher level of involvement using any evidence admissible by law. The competent authority must assess the evidence submitted.
Long response:
For an extended response is required to use EasyTax
Normative:
Historical: Directorate-General for Taxation (DGT) binding ruling V0599-05, dated 11 April 2005.
Historical: Instruction 2.1, Ministerial Orders.
ID:
125329
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