Skip to content
V1555-22 ·29 June 2022 ·consulta-vinculante Medium impact
Tax

Conditions for deducting remuneration paid to spouses or minor children under direct estimation

A taxpayer inquired whether she could deduct payments made to her husband, who would work alongside her as a collaborating self-employed worker. The Directorate General for Taxes (DGT) stated that for such deductions to apply, the family member must be registered under the General Scheme or special schemes for employees, rather than the Special Regime for Self-Employed Workers.

In 6 key points

Lifecycle

2022-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact