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V0640-18 12 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Spousal remuneration is not deductible if affiliated with the Special Regime for Self-Employed Workers, unless labour dependency is proven

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.

The question raised

Whether the remuneration paid to a spouse for the work performed in the activity is considered a deductible expense.

The DGT's ruling

To deduct the remuneration of a spouse under the direct estimation method, the employment contract, habitual work, and affiliation with the Social Security scheme corresponding to a wage earner must be proven. Affiliation with the Special Regime for Self-Employed Workers is not valid for this purpose. Notwithstanding, if labor dependency is proven and the requirements of Article 30.2.2a of the LIRPF are met, Social Security could not prevent the deduction even if the family member were included in the Special Regime.

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