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A taxpayer asks whether they are obliged to pay a salary to their spouse for services rendered in their business activity. The DGT rules that no such obligation to pay exists.
Cuestión planteada Si es obligatorio que su cónyuge perciba un salario por los servicios prestados a la consultante.
Para deducir las retribuciones del cónyuge, debe acreditarse el trabajo habitual y continuo mediante contrato laboral y afiliación a la Seguridad Social. Si la Seguridad Social no permite la afiliación al Régimen General y obliga al Régimen Especial, las retribuciones seguirán siendo deducibles si se prueba la dependencia laboral. En ese caso, las cuotas del RETA pagadas por el titular se consideran gasto deducible y retribución en especie para el cónyuge.
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