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A hairdressing professional inquires whether she can deduct the salary of her adult daughter who works as an assistant. The DGT responds that these salaries are deductible provided they meet the requirements of correlation with income and justification.
Question posed: In the case of paying a salary to her daughter without an employment contract, could the inquirer deduct the corresponding amount of said payroll as an expense.
Salaries paid to the inquirer's daughter for performing her work under a dependency regime are considered deductible expenses. For their deduction, the expenses must be linked to the economic activity, comply with correct temporal imputation, be recorded in the accounting or registration books, and be appropriately justified. Deductibility is conditioned upon the principle of correlation with income.
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