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V0290-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

Salaries of spouses or minor children may be deductible if they work regularly in the business activity

A hospitality taxpayer asks whether they can deduct the salary paid to their spouse. The DGT rules that it is deductible provided there is an employment contract, Social Security registration, and the salary does not exceed market rates.

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2023-02-15PublishedPublished 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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