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V2223-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

Salaries paid to a daughter for her work in the economic activity are deductible under certain requirements

A hairdressing professional inquires whether she can deduct the salary of her adult daughter who works as an assistant. The DGT responds that these salaries are deductible provided they meet the requirements of correlation with income and justification.

In 6 key points

Lifecycle

2015-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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