Doctrine by topic · DGT Observatory

Special Regime for Self-Employed Workers: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 31 rulings · 2016–2025

Current position

Remuneration paid to a spouse or minor children constitutes income from employment if it is deductible as an expense in the economic activity. To this end, it must be substantiated through a contract and affiliation with the employment relationship regime, as affiliation with the RETA (Special Regime for Self-Employed Workers) is not valid for this purpose. However, if labor dependency is proven, the DGT allows for the classification as income from employment. This condition extends to the RETA contributions paid by the holder for said family member.

The DGT's position remains constant in requiring affiliation with the employment relationship regime for the deductibility of remuneration paid to family members. Throughout the rulings, it has been reaffirmed that affiliation with the RETA is not valid for this purpose, unless labor dependency is proven. The criterion regarding the deductibility of RETA contributions paid by companies to administrators has also remained stable.

Analysis based on 28 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0037-23 16 Jan 2023

No obligation to declare IRPF if not a Spanish tax resident

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalcontribuyenterentas de no residentesrégimen especial de trabajadores autónomosobligación de declarar LIRPF — Ley 35/2006 del IRPF art. 8LIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V1796-22 29 Jul 2022

Payment of self-employed quotas by partners considered as remuneration for work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasretribución en especierégimen especial de trabajadores autónomosvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1727-21 3 Jun 2021

Maternity tax deduction applicable during periods of receipt of inactivity benefits

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadprestación por cese de actividadrégimen especial de trabajadores autónomoscotizaciones íntegrasmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V1699-21 2 Jun 2021

The maternity deduction may be applied even if there is an exemption from RETA contributions

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por maternidadprestación extraordinaria por cese de actividadexención de cotizacionesrégimen especial de trabajadores autónomoslímite de la deducción LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V2597-18 25 Sept 2018

Company payment of RETA contributions treated as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierégimen especial de trabajadores autónomosimputación temporalrendimientos del trabajocuotas de la seguridad social LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V2528-18 18 Sept 2018

Company payment of RETA contributions is considered a benefit in kind for the partner

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimiento del trabajocuotas de la seguridad socialrégimen especial de trabajadores autónomosrendimiento neto del trabajo LIRPF — Ley 35/2006 del IRPF art. 19LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact