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V0017-21 13 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Remuneration paid to a spouse may be deductible if they work under a regime of labor dependency

A taxpayer with an economic activity inquires whether they may deduct the remuneration paid to their spouse as a collaborating self-employed person. The DGT responds that for it to be deductible, there must be an employment contract and affiliation with the Social Security regime corresponding to a wage earner.

The question raised

Question posed: Deductibility of the remuneration paid to the spouse by the holder of the economic activity.

The DGT's ruling

To deduct remuneration paid to a spouse under the direct estimation method, it must be proven through an employment contract and affiliation with the corresponding Social Security regime (General Regime or special regimes for employees) that they habitually work in the activity. If Social Security were to reject affiliation with the General Regime and include the spouse in the Special Regime for Self-Employed Workers, the remuneration shall be deductible if labor dependency is proven and the requirements of Article 30.2.2a LIRPF are met. In this case, the amounts shall constitute income from employment for the recipient.

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