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An employee inquires whether she must switch from the general social security regime to the self-employed regime after marrying her employer, and how her income would be taxed. The DGT states that it lacks jurisdiction over Social Security matters and explains the rules regarding the deductibility of salaries paid to family members.
Cuestión planteada - Si podrá la empleada seguir teniendo una nómina en régimen general o tendría que darse de alta como autónomo colaborador y emitir una factura mensual por los servicios prestados.
Para deducir las retribuciones de un cónyuge en estimación directa, estas deben ser por un trabajo habitual y continuo, con contrato laboral y afiliación al Régimen General o regímenes especiales de trabajadores por cuenta ajena. Si la Seguridad Social no admite la afiliación al Régimen General y obliga al alta en el Régimen Especial de Trabajadores Autónomos, las retribuciones seguirán considerándose gasto deducible y rendimientos del trabajo si se acredita la dependencia laboral. En ese caso, las cotizaciones al Régimen de Autónomos pagadas por el titular también se consideran deducibles.
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