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V0712-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Spousal remuneration is deductible if based on an employment contract under the General Social Security Scheme

A taxpayer inquired whether their spouse's salary, earned as a collaborating self-employed worker, is deductible for Income Tax (IRPF) purposes. The Directorate General for Tax Assurance (DGT) clarified that for such remuneration to be deductible, there must be a formal employment contract and affiliation with the General Social Security Scheme or other special schemes, rather than the Special Regime for Self-Employed Workers (RETA).

The question raised

Whether the salary paid to a spouse for the work performed in the activity is considered a deductible expense for Personal Income Tax (IRPF) purposes.

The DGT's ruling

To deduct remuneration paid to a spouse or minor children, their habitual and continuous work must be proven through an employment contract and affiliation with the General Regime or special Social Security regimes. The amounts must not exceed market rates based on their qualifications. If Social Security rejects affiliation with the General Regime and includes the family member in the Special Regime, the DGT allows the deduction if labor dependency and compliance with the other requirements are proven. In this case, the remuneration and the contributions to the Self-Employed Regime paid by the holder shall be deductible.

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