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A taxpayer inquired whether they could deduct the salary of their spouse, who works in their business but is registered as self-employed. The Directorate General for Taxes (DGT) ruled that to deduct such remuneration, the family member must be affiliated with the General Regime or special regimes for employees, rather than the Special Regime for Self-Employed Workers.
Cuestión planteada Si tiene la consideración de gasto deducible la retribución que satisface a su cónyuge por el trabajo que desempeña en la actividad.
Para deducir las retribuciones del cónyuge en estimación directa, debe acreditarse contrato laboral, trabajo habitual y afiliación al régimen de Seguridad Social que corresponda a un trabajador por cuenta ajena. La afiliación al Régimen Especial de Trabajadores Autónomos no es válida para este fin. No obstante, si se prueba la dependencia laboral y se cumplen los requisitos del artículo 30.2.2ª de la LIRPF, la Seguridad Social no podría impedir la deducción aunque incluyera al familiar en el Régimen Especial.
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