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A taxpayer inquired whether the salary paid to his wife for her work in his business activity is deductible. The Directorate General of Taxes (DGT) ruled that it is deductible provided there is an employment contract, Social Security registration, and the remuneration is in line with market rates.
Cuestión planteada Si tiene la consideración de gasto deducible la retribución que satisface a su cónyuge por el trabajo que desempeña en la actividad.
Para deducir las retribuciones al cónyuge en estimación directa, debe acreditarse mediante contrato laboral y afiliación al régimen de la Seguridad Social correspondiente. La remuneración no puede ser superior a la de mercado según su cualificación y trabajo. Si la Seguridad Social incluyera al familiar en el Régimen Especial de Autónomos pese a la solicitud de alta como asalariado, la DGT admite la deducción si se prueba la dependencia laboral. Estas cantidades se consideran rendimientos del trabajo para el perceptor.
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