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V0451-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

Salaries paid to an adult daughter may be deductible if activity requirements are met

A pharmaceutical professional has enquired whether the salary paid to her daughter for working in her business is tax-deductible. The Directorate General for Taxes (DGT) has ruled that it is deductible provided the expense is linked to the business activity and all justification and record-keeping requirements are fulfilled.

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2021-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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