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V0518-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

A mature child working in a parent's activity is considered paid staff

An autonomous worker using the objective assessment method asks whether their eldest child, assisting in their delivery activity, should be counted as paid staff. The DGT responds that the parent is non-paid staff and the child, being of age and working in the activity, is considered paid staff.

In 6 key points

Lifecycle

2025-03-28PublishedPublished 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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