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V3075-20 ·14 October 2020 ·consulta-vinculante Medium impact
Tax

Salaries and social security contributions for family members may be deductible if market conditions and labour dependency are met

A taxpayer inquired whether they could deduct the salary and Social Security contributions of their spouse and adult child as business expenses. The Directorate General for Tax (DGT) clarified that while special deductibility rules apply to spouses and minor children, adult children are subject to general rules regarding expenses linked to the business activity.

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Lifecycle

2020-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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