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A taxpayer inquired whether the salary paid to her spouse for working in her business activity is deductible. The Directorate General for Taxes (DGT) ruled that it is deductible provided it is substantiated by an employment contract and Social Security registration, and that the salary 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.
Para deducir las retribuciones al cónyuge o hijos menores que conviven con el contribuyente, debe acreditarse su trabajo habitual y continuo mediante contrato laboral y afiliación al régimen de la Seguridad Social que corresponda como trabajador por cuenta ajena. Las cantidades no deben superar las de mercado según su cualificación profesional. En caso de que la Seguridad Social no admita la afiliación al Régimen General y los incluya en el Régimen Especial de Autónomos, la DGT considera deducible la retribución si se prueba la dependencia laboral y el cumplimiento de los demás requisitos. Estas cantidades se consideran rendimientos del trabajo para el perceptor.
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