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The owner of a veterinary clinic inquired whether the salary paid to their spouse for working in the business is tax-deductible. The Directorate General for Taxes (DGT) ruled that for the expense to be deductible, the spouse must be registered under the General Social Security Scheme or special schemes, rather than the Special Regime for Self-Employed Workers.
Cuestión planteada Si tiene la consideración de gasto deducible en el IRPF el salario que satisface a su cónyuge por el trabajo que desempeña en la actividad.
Para deducir las retribuciones del cónyuge en estimación directa, debe acreditarse contrato laboral y afiliación al Régimen General o regímenes especiales de la Seguridad Social, no al de autónomos. Las retribuciones deben ser acordes al mercado según su cualificación. Si la Seguridad Social no permite la afiliación al Régimen General y se prueba la dependencia laboral, el gasto será deducible. En tal caso, las cantidades serán rendimientos del trabajo para el perceptor.
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