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A doctor inquired whether they could deduct the salary and social security contributions of their spouse, who works in their practice as a self-employed nurse. The Directorate General for Taxes (DGT) ruled that to deduct these payments, the family member must be affiliated with the General Scheme or special schemes for employees, rather than the self-employed scheme.
Cuestión planteada Si el sueldo y las cuotas a la Seguridad Social satisfechas tienen la consideración de gastos deducibles a los efectos de la determinación del rendimiento neto de actividades económicas del médico.
Para deducir las retribuciones de cónyuges o hijos menores en estimación directa, estos deben trabajar con habitualidad y estar afiliados al Régimen General o regímenes especiales de trabajadores por cuenta ajena. La afiliación al Régimen Especial de Trabajadores Autónomos no es válida para este fin, ya que este no permite la afiliación de asalariados. No obstante, si el titular prueba que el familiar trabaja en régimen de dependencia laboral y se cumplen los requisitos, las retribuciones y sus cotizaciones al Régimen de Autónomos podrían considerarse gasto deducible.
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