7,4,1,2. Individualization

The earnings from economic activities will be considered as earned by those who carry out the management of the production media and the human resources used in the activities on their own account.

Unless otherwise proven, these requirements are assumed to be those who are the holders of economic activities.

Benefits between members of the family unit

1. Earnings from work (Article 30 of the Act)

   When duly accredited, with the appropriate employment contract and the affiliation to the corresponding Social Security regime, that the spouse or children minors of the taxpayer who live with him/her, work regularly and continuously in the economic activities carried out by the taxpayer, will be deducted, in order to the determination of the returns, the remuneration stipulated with each of them, provided that they are not higher than those of the market corresponding to their professional qualifications and their work.

   These amounts will be considered to be obtained by the spouse or children under the concept of earned income for all tax purposes.

2. Collections of goods or rights (art.30.3ª Act)

   When the spouse or minor children of the taxpayer who live with him/her make transfers of goods or rights that serve the purpose of the activity the stipulated compensation will be deducted for determining the income of the holder of the activity, provided that it does not exceed the market value and, if it is not, the market value may be deducted.

   The consideration or market value will be considered as income from the capital of the spouse or children under the age of for all tax purposes.

   The provisions of this rule shall not apply in the case of goods and rights that are common to both spouses.