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New guides on the latest Spanish tax and immigration developments.
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A lawyer inquired whether she could deduct the salary and self-employed social security contributions of her sister, who works as an assistant in her firm. The Directorate General for Taxes (DGT) ruled that these expenses are deductible provided they are linked to the business activity and meet all justification requirements.
This ruling clarifies the tax deductibility of remuneration paid to family members living in the same household, emphasizing the necessity of proving the expense is directly related to the generation of income.
The tax team reviews your specific situation.
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