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V0895-19 24 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Deductibility of remuneration paid to spouses or minor children in direct estimation economic activities

A query was raised regarding whether salary paid to the spouse of a self-employed individual under the direct estimation regime is deductible. The Directorate General for Taxes (DGT) ruled that it is deductible provided there is an employment contract, Social Security registration, and the salary aligns with market rates.

The question raised

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.

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