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A query was raised regarding whether remuneration paid to a spouse working in the taxpayer's economic activity as a collaborating self-employed worker is deductible. The DGT ruled that for remuneration to be deductible, the family member must be registered under the General Social Security Scheme or special schemes for employees, rather than the Special Regime for Self-Employed Workers.
Cuestión planteada - Deducibilidad de la retribución que se satisfaga al cónyuge del titular de una actividad económica que determina su rendimiento neto con arreglo al método de estimación directa.
Para deducir las retribuciones de cónyuges o hijos menores en estimación directa, debe acreditarse su trabajo habitual mediante contrato laboral y afiliación al régimen de la Seguridad Social correspondiente a trabajadores 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 demás requisitos, la DGT interpreta que las retribuciones podrían ser deducibles incluso si la Seguridad Social incluyera al familiar en el régimen de autónomos.
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