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V0582-22 21 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Spouse must be an employee for remuneration to be classified as employment income

A query was raised regarding whether remuneration paid to a self-employed collaborating spouse can be classified as employment income to allow for an increase in deductible expenses due to disability. The DGT ruled that for such payments to qualify as employment income, the spouse must be registered under the General Social Security Scheme or special schemes for employees, rather than the Special Scheme for the Self-Employed.

The question raised

Amount of remuneration to be paid to the spouse by the holder of the economic activity and the possibility of applying the increase in respect of other deductible expenses due to the spouse being a disabled active worker.

The DGT's ruling

Remuneration paid to a spouse constitutes income from employment if they work habitually in the activity under an employment contract and are registered with the corresponding Social Security scheme for employees. Affiliation with the Special Regime for Self-Employed Workers is not valid for this purpose. To apply the increase in deductible expenses due to disability, the spouse must be an active worker, understood as the effective provision of remunerated services under the organization and direction of an employer.

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