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The inquirer asks whether they can deduct the Social Security contributions of their self-employed spouse. The DGT rules that to deduct remuneration paid to family members, their status as employees must be proven; registration in the Special Scheme for Self-Employed Workers is not sufficient for this purpose.
Cuestión planteada 1ª Deducibilidad de las cotizaciones al régimen de autónomos de la Seguridad Social del cónyuge del consultante.
Para deducir retribuciones al cónyuge o hijos menores, estos deben trabajar habitualmente con contrato laboral y afiliación al Régimen General o regímenes especiales de asalariados. La afiliación al Régimen Especial de Trabajadores Autónomos no es válida para este fin. No obstante, si la Seguridad Social rechazara por escrito la afiliación al Régimen General e incluyera al familiar en el de autónomos, se podrían deducir las retribuciones y las cuotas si se prueba la dependencia laboral. Si no son deducibles para el empresario, tampoco son rendimientos del trabajo para el familiar.
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