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A taxpayer under the direct estimation method inquired whether they could deduct the Social Security contributions of their spouse who works in their activity. The DGT responds that, provided the requirements of habitual work and market-rate remuneration are met, such contributions are deductible for the holder.
Question posed: Whether the Social Security contributions paid by the holder of the activity for their spouse are deductible for Personal Income Tax (IRPF) purposes.
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