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V2619-19 ·25 September 2019 ·consulta-vinculante Medium impact
Tax

Deductibility of spouse's remuneration and self-employed contributions requires registration in the General Scheme

The inquirer asks whether they can deduct the Social Security contributions of their self-employed spouse. The DGT rules that to deduct remuneration paid to family members, their status as employees must be proven; registration in the Special Scheme for Self-Employed Workers is not sufficient for this purpose.

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Lifecycle

2019-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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