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V4185-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Spouse excluded from average workforce calculation if no demonstrable employment relationship exists

A notary inquired whether her spouse, who provides services for her professional activity, should be included in the average workforce calculation to apply a tax reduction. The Directorate General of Taxes (DGT) ruled that only individuals employed under an employment relationship according to labour legislation are counted.

In 6 key points

How it affects those involved

This ruling clarifies that family members working in a professional activity cannot be counted towards the average workforce for tax reduction purposes unless a formal employment relationship is proven.

Lifecycle

2016-10-03PublishedPublished 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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