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V2103-25 ·6 November 2025 ·consulta-vinculante Medium impact
Tax

Spousal earnings may be considered income from work if dependency and deductibility conditions are met

A wife asks whether her husband's earnings can be considered income from work for tax purposes. The DGT states that for such earnings to be deductible and classified as income from work, dependency on employment must be proven, even though Social Security includes them under the self-employed regime.

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2025-11-06PublishedPublished 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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