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Form 100. Personal Income Tax Declaration 2018

Wages and salaries

This section will include compensation to employees for salaries, extraordinary payments, per diems and allowances for travel expenses, compensation in kind (including payment on account as long as it has not been passed on to the recipients), etc.

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

When it is duly accredited, 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 taxpayer, it may be deducted for the determination of the returns and the remunerations stipulated with each of them, provided that they are not higher than the market corresponding to their professional qualifications and work performed.

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