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V0626-16 16 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Salaries and self-employed contributions paid to a child for working in the business are deductible, subject to justification

A livestock farmer inquired whether she could deduct the salary and self-employed contributions of her eldest daughter as an expense. The Directorate General for Taxes (DGT) ruled that these are deductible, provided the requirements of connection to the business activity and proper justification are met.

The question raised

Cuestión planteada Deducibilidad como gasto de la actividad tanto del sueldo satisfecho a su hija como de las cuotas satisfechas del RETA de ésta.

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