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V0615-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Wages paid to an adult child are deductible if economic activity requirements are met

A retiree asks whether she can deduct from her Personal Income Tax (IRPF) the remuneration paid to her son for working in her business. The Directorate General for Taxes (DGT) responds that these are deductible provided the general requirements for economic activity expenses are satisfied.

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2022-03-23PublishedPublished 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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