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V0393-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Spouse cannot be counted at 50% if the holder is counted at 0.5 in each economic activity

A query was raised regarding whether a spouse can be counted as half a non-salaried person when the activity holder is counted at half capacity across two different activities. The DGT ruled that to apply the 50% count to the spouse, the holder must be counted as a full person in that activity.

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2020-02-20PublishedPublished 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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