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V2194-21 ·30 July 2021 ·consulta-vinculante Medium impact
Tax

Spouse's wages and social security contributions may be deductible if employed under a contract of service

A self-employed professional has enquired whether they can deduct their spouse's salary and Social Security contributions. The Directorate General for Tax (DGT) clarifies that to deduct these payments, there must be a formal employment contract and affiliation with the General Social Security Scheme or specific employee special regimes.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for deducting family members' remuneration as business expenses, emphasizing the necessity of a formal employment relationship and proper social security registration.

Lifecycle

2021-07-30PublishedPublished 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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