Wages and salaries

This section will include the remuneration of employees for salaries, extraordinary payments, remuneration in kind (including payment on account provided that the recipients have not been paid), etc.

Remuneration paid to members of the family unit (article 30,2 of the Act)

Where duly accredited, with the appropriate employment contract and affiliation to the corresponding Social Security regime, which the spouse or minor children that live with the taxpayer, work regularly and continuously in the business activities carried out by the taxpayer, can be deducted to determine the earnings from the remuneration stipulated with each of them, provided that they are not higher than the market remuneration corresponding to their professional qualifications and work.

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