Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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).
Cuestión planteada Si tiene la consideración de gasto deducible en el IRPF el salario que satisface a su cónyuge por el trabajo que desempeña en la actividad.
Para deducir las retribuciones al cónyuge o hijos menores, debe acreditarse mediante contrato laboral y afiliación al Régimen General o regímenes especiales de la Seguridad Social su trabajo habitual y continuo. Las cantidades no deben superar las de mercado según su cualificación. Si la Seguridad Social rechaza la afiliación al Régimen General e incluye al familiar en el Régimen Especial, la DGT admite la deducción si se prueba la dependencia laboral y el cumplimiento de los demás requisitos. En este caso, las retribuciones y las cotizaciones al Régimen de Autónomos satisfechas por el titular serán deducibles.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.