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V2375-16 31 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Adult child working in father's business must be classified as salaried staff

A query was raised regarding whether a child working in their father's freight transport business should be classified as non-salaried or salaried staff for the objective estimation method. The DGT ruled that, as the child is of legal age, they do not meet the definition of non-salaried staff and must be treated as salaried staff.

The question raised

To determine the net income of the activity, this son must be classified as non-salaried personnel or as salaried personnel.

The DGT's ruling

Non-salaried personnel includes the entrepreneur, their spouse, and minor children living with them who effectively work in the activity. As the son is of legal age, he does not meet the requirements to be considered non-salaried personnel and must be accounted for as salaried personnel. Furthermore, the son will have full employment income for the amounts received, as he does not carry out economic activity on his own account.

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