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Labor Dependency: 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 25 rulings · 2014–2025

Current position

For remuneration paid to a spouse or minor children to be considered income from employment, it must be deductible as an expense in the economic activity. It is required to prove habitual and continuous work through an employment contract and affiliation with the General Regime or special regimes for employees. The amounts must not exceed market rates according to professional qualifications. If the Social Security includes the family member in the RETA (Self-Employed Regime), the holder may deduct the contributions if labor dependency is proven.

The DGT's position remains constant in requiring proof of labor dependency through a contract and Social Security affiliation. Throughout the rulings, it has been reaffirmed that the inclusion of the family member in the RETA does not prevent the deduction of contributions if labor dependency is demonstrated. The criterion has consolidated around the necessity that remuneration does not exceed market values.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2155-18 18 Jul 2018

Meal allowances may be exempt for spouses working under labour dependency

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoestimación directadependencia laboraldietascolaborador familiar LIRPF — Ley 35/2006 del IRPF art. 17.1.dLIRPF — Ley 35/2006 del IRPF art. 28
Affects CompanyExpat · Non-residentIndividual

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