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A taxpayer inquired whether they could deduct the self-employed contributions paid for their spouse, who assists in their economic activity. The Directorate General for Taxes (DGT) ruled that if labour dependency is proven and the requirements of Article 30.2.2ª of the Personal Income Tax Law (LIRPF) are met, these contributions are deductible.
Cuestión planteada Si dichas cuotas tienen la consideración de gastos deducibles a los efectos de la determinación del rendimiento neto de actividades económicas del consultante.
Si el titular de la actividad puede probar que el cónyuge trabaja en régimen de dependencia laboral y cumple los requisitos del artículo 30.2.2ª de la LIRPF, las retribuciones al cónyuge son deducibles. Esta calificación se extiende a las cotizaciones al Régimen de Autónomos del cónyuge cuando sean satisfechas por el titular de la actividad. En este caso, las cantidades obtenidas por el cónyuge se consideran rendimientos del trabajo.
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