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V1364-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Remuneration for a spouse working in an economic activity may be deductible under certain requirements

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.

The question raised

Whether the remuneration paid to a spouse for the work performed in the activity is considered a deductible expense.

The DGT's ruling

Under the direct estimation method, remuneration paid to a spouse is deductible if proven by an employment contract and affiliation with the corresponding Social Security scheme (General Scheme or special schemes, not the self-employed scheme). The amount must not exceed market rates for their qualifications and work. If Social Security does not allow affiliation with the General Scheme, but labor dependency and the remaining requirements are proven, the remuneration remains deductible. These amounts are considered income from employment for the recipient.

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