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V0518-25 28 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

A mature child working in a parent's activity is considered paid staff

An autonomous worker using the objective assessment method asks whether their eldest child, assisting in their delivery activity, should be counted as paid staff. The DGT responds that the parent is non-paid staff and the child, being of age and working in the activity, is considered paid staff.

The question raised

Question raised: Whether his son must be considered salaried personnel for the purposes of calculating the net income of his economic activity.

The DGT's ruling

In the objective estimation method, the holder of the activity is non-salaried personnel and any other person working in it is salaried personnel. The son, being of legal age, is computed as salaried personnel according to the quantification rules of Annex II of Order HFP/1359/2023. The son will have full income from employment for the amounts received as a collaborator since he does not carry out economic activity on his own account.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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