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A pharmaceutical professional has enquired whether the salary paid to her daughter for working in her business is tax-deductible. The Directorate General for Taxes (DGT) has ruled that it is deductible provided the expense is linked to the business activity and all justification and record-keeping requirements are fulfilled.
Question posed: Deductibility as an activity expense of the salary paid to her daughter.
Wages paid to an adult daughter for working under a self-employed regime and her RETA contributions are deductible expenses. To this end, they must comply with the principle of correlation with income, be correctly imputed in the fiscal year, recorded in the accounting or books, and be appropriately justified. The amounts received by the daughter are considered earned income for her.
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