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An entrepreneur inquired whether they could deduct as a business expense the self-employed social security contributions paid by their spouse, who assists in the business without a formal contract. The Directorate General for Tax Affairs (DGT) ruled that such a deduction is not permitted, as there is no employment contract that meets the legal requirements.
Cuestión planteada Si tiene la consideración de gasto deducible la cuota de la seguridad social, régimen de autónomos, correspondiente a su cónyuge por el trabajo que desempeña en la actividad.
Para deducir las retribuciones de un cónyuge en estimación directa, debe acreditarse un contrato laboral y su afiliación al Régimen General o regímenes especiales de trabajadores por cuenta ajena. La afiliación al Régimen Especial de Trabajadores Autónomos no es válida para este fin. Al no tener el cónyuge contrato de trabajo, sus cotizaciones de autónomo no son fiscalmente deducibles para el titular de la actividad.
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