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A professional inquired whether payments made to their spouse or minor children for working in their business activity are tax-deductible. The Directorate General for Taxes (DGT) ruled that these are deductible provided that their regular work, continuity, employment contract, and Social Security affiliation in the appropriate scheme are proven.
Cuestión planteada Si dichas cuotas tienen la consideración de gastos deducibles a los efectos de la determinación del rendimiento neto de actividades económicas del consultante.
Las retribuciones al cónyuge o hijos menores son deducibles si se acredita mediante contrato laboral y afiliación al régimen de la Seguridad Social correspondiente que trabajan habitualmente y con continuidad en la actividad. El régimen de afiliación debe ser el General o un régimen especial de asalariados, no el de autónomos. En caso de que la Seguridad Social no admita la afiliación al Régimen General y los incluya en el de autónomos, las retribuciones seguirán siendo deducibles si se prueba la dependencia laboral y el cumplimiento de los requisitos del artículo 30.2.2ª LIRPF. También son deducibles las cotizaciones al Régimen de Autónomos del cónyuge satisfechas por el titular.
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