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V0712-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Spousal remuneration is deductible if based on an employment contract under the General Social Security Scheme

A taxpayer inquired whether their spouse's salary, earned as a collaborating self-employed worker, is deductible for Income Tax (IRPF) purposes. The Directorate General for Tax Assurance (DGT) clarified that for such remuneration to be deductible, there must be a formal employment contract and affiliation with the General Social Security Scheme or other special schemes, rather than the Special Regime for Self-Employed Workers (RETA).

In 6 key points

How it affects those involved

This ruling clarifies the strict requirements for deducting payments made to family members, preventing the use of self-employed collaboration status to claim tax deductions that are reserved for formal employment relationships.

Lifecycle

2024-04-16PublishedPublished 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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