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V0552-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Contributions for collaborating self-employed workers are deductible for Income Tax, even without remuneration

A collaborating self-employed worker performing tasks for their spouse without receiving pay has enquired whether Social Security contributions can be deducted. The Directorate General for Taxes (DGT) indicates that if the lack of remuneration is proven, there are no employment income earnings; however, if the presumption of remuneration applies, the contributions constitute a deductible expense.

The question raised

Given that no remuneration is received for said work as has been agreed with their spouse, it is questioned whether the Social Security contributions paid directly by the taxpayer are deductible for Personal Income Tax (IRPF) purposes.

The DGT's ruling

If it is proven that the collaboration is unpaid, there are no earnings from employment to include in the taxable base. If the absence of remuneration is not proven, it is presumed that there is income valued at market price. In the latter case, Social Security contributions under the self-employed regime are a deductible expense for determining the net employment income.

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