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V0393-20 20 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Spouse cannot be counted at 50% if the holder is counted at 0.5 in each economic activity

A query was raised regarding whether a spouse can be counted as half a non-salaried person when the activity holder is counted at half capacity across two different activities. The DGT ruled that to apply the 50% count to the spouse, the holder must be counted as a full person in that activity.

The question raised

Whether the spouse may be computed at 50 percent, given that the taxpayer is computed at 0.5 in each activity.

The DGT's ruling

In order for the spouse to be computed at 50% as a non-salaried person, two requirements must be met: that the holder is computed in full and that there is no more than one salaried person. If the holder carries out a plurality of activities and is computed as 0.5 in each one, the requirement of being computed in full is not met, preventing the application of the 50% computation to the spouse.

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