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V2849-14 20 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Spouse may only be counted at 50% if the holder is counted in full for each activity

A query was raised regarding whether a spouse can be counted as half a non-salaried person when the holder carries out two economic activities. The DGT ruled that to apply the 50% calculation, the holder must be counted in full for each activity and there must not be more than one salaried person.

The question raised

Whether the spouse may be computed at 50 percent, given that the holder of the activity is computed in full between the two activities.

The DGT's ruling

For the spouse to be computed as a non-salaried person (50 percent), two requirements must be met: that the holder of the activity is computed in full and that there is no more than one salaried person in the tax period. If there is a plurality of activities and the holder is not computed as a single unit in each of them, the 50 percent computation may not be applied to the spouse.

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