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V0645-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Deductibility of spouse's remuneration requires employment registration, unless labour dependency is proven

A query was raised regarding whether remuneration paid to a spouse working in the taxpayer's economic activity as a collaborating self-employed worker is deductible. The DGT ruled that for remuneration to be deductible, the family member must be registered under the General Social Security Scheme or special schemes for employees, rather than the Special Regime for Self-Employed Workers.

In 6 key points

How it affects those involved

This ruling limits the ability of self-employed individuals to deduct payments made to spouses if those spouses are registered as self-employed rather than as employees.

Lifecycle

2020-03-31PublishedPublished 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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