Wages and salaries

This section will include remuneration to employees in the form of salaries, extra payments, remuneration in kind (including payments on account provided that they have not been passed on to the recipients), etc.

Remuneration paid to members of the family unit (art. 30.2 Law)

When it is duly proven, with the appropriate employment contract and affiliation to the corresponding Social Security regime, that the spouse or minor children who live with the taxpayer work regularly and continuously in the business activities carried out by the latter, the remuneration stipulated with each of them may be deducted for the determination of income, provided that it is not higher than the market remuneration corresponding to their professional qualifications and work performed.

These amounts will be considered to have been obtained by the spouse or minor children as work income for all tax purposes.