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V2283-14 5 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Spouse may be counted as 50% of a non-salaried person under certain requirements

A query was raised regarding how to quantify a working spouse within the holder's business activity as non-salaried personnel under the objective estimation regime. The DGT explains that they may be counted as 50% if the holder is counted in full and there is no more than one salaried person.

The question raised

Method of quantifying the spouse as non-salaried personnel.

The DGT's ruling

The spouse is quantified as a non-salaried person if they work at least 1,800 hours per year, or proportionally if they work fewer hours. However, they may be computed at 50% if the holder of the activity is computed in full and there is no more than one salaried person during the tax period. The entrepreneur is always computed as a non-salaried person.

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