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The taxpayer asks whether they can deduct the Social Security contributions paid for their spouse, who assists in their economic activity. The Directorate General for Taxes (DGT) rules that, provided the requirements of regular work and market-rate remuneration are met, the taxpayer may deduct these contributions as a business expense.
Cuestión planteada Si son deducibles en el IRPF del consultante las cuotas de la Seguridad Social de su cónyuge que él satisface.
Si el cónyuge trabaja habitualmente en la actividad del titular con un contrato laboral y retribución de mercado, el titular puede deducir las cuotas del RETA satisfechas por el cónyuge como gasto de la actividad. En este caso, el cónyuge recibirá una retribución en especie por dichas cuotas y podrá deducirlas como gasto por rendimientos del trabajo. Esta interpretación aplica incluso si la Seguridad Social incluye al familiar en el Régimen Especial en lugar del Régimen General, siempre que se pruebe la dependencia laboral.
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