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A taxpayer inquired whether she could deduct her husband's self-employed social security contributions (RETA) as an expense for her economic activity. The Directorate General of Taxes (DGT) ruled that this is possible if it is proven that the spouse works under labour dependency and meets the requirements set out in the Personal Income Tax Law (LIRPF).
Question posed: Whether the RETA contributions of the spouse may be deducted as an expense of the economic activity carried out by the applicant.
To deduct remuneration paid to a spouse, the spouse must habitually work under an employment contract and be affiliated with the General Regime or special regimes for employees, rather than the RETA. If the Social Security does not permit affiliation with the General Regime and includes them in the RETA, the contributions paid by the holder shall be deductible as an activity expense. In that case, the spouse shall receive remuneration in kind for said contributions and may deduct them as an expense for income from employment.
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