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A query was raised regarding whether remuneration paid to a spouse for their work within the taxpayer's economic activity constitutes a deductible expense. The DGT ruled that it is deductible provided it is substantiated by an employment contract and Social Security affiliation, and that the remuneration does not exceed 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.
En estimación directa, las retribuciones al cónyuge son deducibles si se acredita mediante contrato laboral y afiliación al régimen de la Seguridad Social correspondiente (Régimen General o especiales, no el de autónomos). La cuantía no debe superar los precios de mercado por su cualificación y trabajo. Si la Seguridad Social no permite la afiliación al Régimen General, pero se prueba la dependencia laboral y el resto de requisitos, la retribución sigue siendo deducible. Estas cantidades se consideran rendimientos del trabajo para el perceptor.
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