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A taxpayer inquired whether they could deduct the salary paid to their spouse as a business expense. The Directorate General for Taxes (DGT) ruled that this is permissible provided there is a formal employment contract, registration with the relevant Social Security scheme, and the salary is consistent with market rates.
Cuestión planteada Si el sueldo que satisfaga a su cónyuge puede considerarse como gastos deducible de la actividad desarrollada.
Para deducir las retribuciones del cónyuge o hijos menores que convivan con el contribuyente, debe acreditarse contrato laboral y afiliación al Régimen General o regímenes especiales de asalariados. Las cantidades no pueden superar las de mercado según su cualificación profesional. En caso de que la Seguridad Social no admita la afiliación al Régimen General y los incluya en el Régimen Especial de Autónomos, la DGT permite la deducción si se prueba la dependencia laboral y el resto de requisitos. Estas retribuciones se consideran rendimientos del trabajo para el perceptor.
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