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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.
Cuestión planteada Teniendo en cuenta que no percibe retribución alguna por dicho trabajo al haberse pactado así con su cónyuge, se cuestiona si son deducibles en el IRPF del consultante las cotizaciones a la Seguridad Social que él satisface directamente.
Si se prueba que la colaboración no es retribuida, no existen rendimientos del trabajo que integrar en la base imponible. Si no se prueba la ausencia de retribución, se presume que existe una renta valorada a precio de mercado. En este último caso, las cotizaciones a la Seguridad Social del régimen de autónomos son un gasto deducible para determinar el rendimiento neto del trabajo.
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