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V0582-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Spouse must be an employee for remuneration to be classified as employment income

A query was raised regarding whether remuneration paid to a self-employed collaborating spouse can be classified as employment income to allow for an increase in deductible expenses due to disability. The DGT ruled that for such payments to qualify as employment income, the spouse must be registered under the General Social Security Scheme or special schemes for employees, rather than the Special Scheme for the Self-Employed.

In 6 key points

How it affects those involved

This ruling limits the ability of taxpayers to claim disability-related expense increases if the spouse is registered as a self-employed collaborator rather than an employee.

Lifecycle

2022-03-21PublishedPublished 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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