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V0552-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Contributions for collaborating self-employed workers are deductible for Income Tax, even without remuneration

A collaborating self-employed worker performing tasks for their spouse without receiving pay has enquired whether Social Security contributions can be deducted. The Directorate General for Taxes (DGT) indicates that if the lack of remuneration is proven, there are no employment income earnings; however, if the presumption of remuneration applies, the contributions constitute a deductible expense.

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How it affects those involved

This ruling clarifies the tax treatment of non-remunerated family work, distinguishing between genuine unpaid assistance and the legal presumption of payment for tax deduction purposes.

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2024-04-09PublishedPublished 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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