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V0084-23 ·23 January 2023 ·consulta-vinculante Medium impact
Tax

Spousal remuneration expenses cannot be deducted under the objective estimation method

A hospitality business owner inquired whether they could deduct the salary paid to their spouse for working at the premises. The Directorate General for Taxes (DGT) ruled that, when using the objective estimation method, it is not possible to deduct current expenses.

In 5 key points

How it affects those involved

This ruling clarifies that taxpayers using the objective estimation method (módulos) cannot deduct specific operational costs, such as staff salaries, as these are already accounted for through the fixed module system.

Lifecycle

2023-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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