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V3036-19 29 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Remuneration paid to a spouse or minor children may be deductible if they work in the economic activity

A query is made regarding whether the salary paid to the spouse of a self-employed individual under the direct estimation method is deductible. The DGT indicates that it is deductible if there is an employment contract, Social Security affiliation, and the salary is at market rates.

The question raised

Question posed: Deductibility of the remuneration paid to the spouse of the holder of an economic activity that determines their net income according to the direct estimation method.

The DGT's ruling

To deduct remuneration paid to a spouse or minor children, it must be proven through an employment contract and affiliation with the Social Security regime that they work habitually in the activity. The salary may not exceed market prices for their qualification and work. If Social Security includes the family member in the Special Regime for Self-Employed Workers despite a request for the General Regime, the remuneration remains deductible if labor dependency is proven. In this case, the remuneration constitutes earned income for the recipient, and contributions to the Self-Employed Regime are also deductible for the holder.

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