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A self-employed professional has enquired whether they can deduct their spouse's salary and Social Security contributions. The Directorate General for Tax (DGT) clarifies that to deduct these payments, there must be a formal employment contract and affiliation with the General Social Security Scheme or specific employee special regimes.
Cuestión planteada Deducibilidad del sueldo y las cuotas de la Seguridad Social del cónyuge. Determinación del valor de mercado.
Para deducir las retribuciones del cónyuge o hijos menores, estos deben trabajar habitualmente con contrato laboral y afiliación al régimen de Seguridad Social que corresponda a un trabajador por cuenta ajena. Si la Seguridad Social incluyera al familiar en el Régimen Especial de Autónomos pese a existir dependencia laboral, la DGT interpreta que las retribuciones y cotizaciones seguirán siendo deducibles para el titular. El sueldo pagado debe ajustarse al valor de mercado según la cualificación profesional.
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