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V1662-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Spouse's self-employed contributions are not deductible without an employment contract

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.

The question raised

Whether the social security contribution under the self-employed regime corresponding to the spouse for the work performed in the activity is considered a deductible expense.

The DGT's ruling

To deduct the remuneration of a spouse under the direct estimation method, an employment contract and their affiliation with the General Regime or special regimes for employees must be proven. Affiliation with the Special Regime for Self-Employed Workers is not valid for this purpose. Since the spouse does not have an employment contract, their self-employed social security contributions are not tax-deductible for the holder of the activity.

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