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A taxpayer inquired whether the Social Security contributions of her husband, who works in her economic activity, are deductible. The DGT ruled that remuneration and contributions are deductible provided the requirements of the Personal Income Tax Act (LIRPF) are met and labour dependency is proven.
Cuestión planteada Si dichas cuotas tienen la consideración de gastos deducibles a los efectos de la determinación del rendimiento neto de actividades económicas de la consultante.
Las retribuciones al cónyuge o hijos menores son deducibles si se acredita mediante contrato laboral y afiliación al régimen correspondiente que trabajan habitualmente y con continuidad, siempre que no superen las retribuciones de mercado. Esta calificación de gasto deducible se extiende a las cotizaciones al Régimen de Autónomos del cónyuge satisfechas por el titular. Si las retribuciones no fueran deducibles, tampoco serían rendimientos del trabajo para el perceptor.
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