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V1715-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

Spouse's salary is deductible if they are an employee rather than self-employed

The owner of a veterinary clinic inquired whether the salary paid to their spouse for working in the business is tax-deductible. The Directorate General for Taxes (DGT) ruled that for the expense to be deductible, the spouse must be registered under the General Social Security Scheme or special schemes, rather than the Special Regime for Self-Employed Workers.

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2024-07-11PublishedPublished 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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