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V3036-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Remuneration paid to a spouse or minor children may be deductible if they work in the economic activity

A query is made regarding whether the salary paid to the spouse of a self-employed individual under the direct estimation method is deductible. The DGT indicates that it is deductible if there is an employment contract, Social Security affiliation, and the salary is at market rates.

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2019-10-29PublishedPublished 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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