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V0290-23 15 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Salaries of spouses or minor children may be deductible if they work regularly in the business activity

A hospitality taxpayer asks whether they can deduct the salary paid to their spouse. The DGT rules that it is deductible provided there is an employment contract, Social Security registration, and the salary does not exceed market rates.

The question raised

Whether the salary paid to one's spouse can be considered as deductible expenses of the activity carried out.

The DGT's ruling

To deduct the remuneration of a spouse or minor children living with the taxpayer, an employment contract and affiliation with the General Regime or special regimes for employees must be proven. The salary must be commensurate with their professional qualifications and the work performed. In the event that Social Security does not admit affiliation with the General Regime and includes them in the Special Regime, the DGT allows the deduction if labor dependency is proven. These amounts are considered income from employment for the recipient.

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