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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer with an economic activity inquires whether they may deduct the remuneration paid to their spouse as a collaborating self-employed person. The DGT responds that for it to be deductible, there must be an employment contract and affiliation with the Social Security regime corresponding to a wage earner.
The tax team reviews your specific situation.
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