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A query was raised regarding whether salaries paid to the spouse of a self-employed individual under the simplified direct estimation regime are deductible. The DGT ruled that they are deductible provided there is an employment contract, Social Security registration, and the salary aligns with market rates.
Cuestión planteada Deducibilidad de la retribución que se satisfaga al cónyuge del titular de una actividad económica que determina su rendimiento neto con arreglo al método de estimación directa simplificada.
Para deducir las retribuciones al cónyuge o hijos menores, debe acreditarse mediante contrato laboral y afiliación al régimen de la Seguridad Social que trabajan habitualmente y con continuidad. El sueldo no puede superar los precios de mercado por su cualificación y trabajo. Si la Seguridad Social incluyera al trabajador en el Régimen Especial de Autónomos pese a la solicitud de Régimen General, la retribución sigue siendo deducible si se prueba la dependencia laboral. Estas cantidades se consideran rendimientos del trabajo para el perceptor.
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