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V2103-25 6 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Spousal earnings may be considered income from work if dependency and deductibility conditions are met

A wife asks whether her husband's earnings can be considered income from work for tax purposes. The DGT states that for such earnings to be deductible and classified as income from work, dependency on employment must be proven, even though Social Security includes them under the self-employed regime.

The question raised

Possibility of said remuneration being considered as income from employment for her for the purposes of the Personal Income Tax (IRPF) return.

The DGT's ruling

For remuneration to the spouse to be classified as income from employment, it must be deductible as an expense in the economic activity. If labor dependency is proven and the requirements of Article 30.2 of the LIRPF are met, the remuneration is considered income from employment for the recipient. This classification extends to the contributions to the Special Regime for Self-Employed Workers paid by the holder. If the remuneration is not deductible for the holder, it shall not be considered income from employment for the spouse.

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