Skip to content
Back to index
V1555-22 29 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Conditions for deducting remuneration paid to spouses or minor children under direct estimation

A taxpayer inquired whether she could deduct payments made to her husband, who would work alongside her as a collaborating self-employed worker. The Directorate General for Taxes (DGT) stated that for such deductions to apply, the family member must be registered under the General Scheme or special schemes for employees, rather than the Special Regime for Self-Employed Workers.

The question raised

Deductibility in the Personal Income Tax (IRPF) of the remunerations paid by the taxpayer to her husband.

The DGT's ruling

To deduct remunerations of spouses or minor children under the direct estimation method, they must be affiliated with the General Regime or special regimes for employees. Affiliation with the Special Regime for Self-Employed Workers is not valid for this purpose. However, if the Social Security rejects the affiliation with the General Regime in writing and includes the family member in the Special Regime, the DGT would allow the deduction if labor dependency and the remaining requirements are proven.

Book your free first meeting