Back to index
V1803-14 9 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Spouse cannot be credited at 50% if two salaried employees are hired simultaneously

A café bar owner inquired whether they could apply the 50% reduction in the non-salaried personnel module for their spouse if they hire two part-time employees. The DGT ruled that this is not possible, as applying said reduction requires that there be no more than one salaried person during the tax period.

The question raised

1st: If two part-time workers are hired whose working hours do not coincide, the 50 percent reduction in the computation of the spouse as non-salaried personnel could still be applied.

The DGT's ruling

To compute the spouse as non-salaried personnel at 50%, two requirements must be met: that the holder is computed in full and that there is no more than one salaried person during the tax period. By intending to hire two salaried persons simultaneously, the second requirement is not met. Likewise, the hiring of more than two salaried persons prevents the application of the corrective index for small-sized enterprises.

Book your free first meeting