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V1951-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of social security contributions for a spouse working in the economic activity

A taxpayer under the direct estimation method inquired whether they could deduct the Social Security contributions of their spouse who works in their activity. The DGT responds that, provided the requirements of habitual work and market-rate remuneration are met, such contributions are deductible for the holder.

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2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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