Doctrine by topic · DGT Observatory

Social Security Affiliation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2016–2024

Current position

To deduct remuneration paid to spouses or minor children under the direct estimation method, it is necessary to prove an employment contract and affiliation with the General Regime or special regimes for employees. Affiliation with the Special Regime for Self-Employed Workers is not valid for this purpose. Amounts must be adjusted to market prices according to the qualification and the work performed. If Social Security includes the family member in the self-employed regime despite the existence of labor dependency, the deduction is possible if such dependency is proven.

The DGT's position has remained constant since 2016. The criterion requires affiliation as an employee and prohibits that of a self-employed worker, allowing an exception only if labor dependency is proven when Social Security does not allow affiliation with the general regime.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V1715-24 11 Jul 2024

Spouse's salary is deductible if they are an employee rather than self-employed

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directarendimientos del trabajogasto deducibleafiliación a la seguridad socialrégimen general LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30.2.2ª
Affects CompanyExpat · Non-residentIndividual

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