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A query was raised regarding whether the salary paid to a spouse working within the taxpayer's economic activity is a deductible expense for Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that it is deductible provided there is a formal employment contract, affiliation with the relevant Social Security scheme, and the remuneration does not exceed market rates.
Cuestión planteada Si tiene la consideración de gasto deducible en el IRPF el salario que satisface a su cónyuge por el trabajo que desempeña en la actividad.
Para deducir las retribuciones del cónyuge en estimación directa, debe acreditarse mediante contrato laboral y afiliación al régimen de la Seguridad Social que trabaja habitualmente y con continuidad. La afiliación debe ser al Régimen General o regímenes especiales de asalariados, no al Régimen Especial de Trabajadores Autónomos. Las cantidades no deben superar las de mercado según su cualificación y trabajo. En caso de que la Seguridad Social rechace la afiliación al Régimen General e incluya al familiar en el Régimen Especial, el gasto será deducible si se prueba la dependencia laboral y el resto de requisitos.
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