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V1753-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Salaries paid to a brother-in-law are deductible if linked to economic activity

A professional inquired whether they could deduct from their Personal Income Tax (IRPF) the remuneration paid to their brother-in-law, with whom they live and upon whom they provide economic support. The Directorate General for Taxes (DGT) ruled that these salaries are deductible provided they meet the general requirements for business expenses.

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2022-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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