{"id":9025598,"date":"2016-12-21T08:00:15","date_gmt":"2016-12-21T07:00:15","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=8957"},"modified":"2016-12-21T08:00:15","modified_gmt":"2016-12-21T07:00:15","slug":"la-retribucio-del-conjuge-del-titular-de-lactivitat-com-a-despesa-deduible","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/la-retribucio-del-conjuge-del-titular-de-lactivitat-com-a-despesa-deduible\/","title":{"rendered":"La retribuci\u00f3 del c\u00f2njuge del titular de l&#8217;activitat com a despesa dedu\u00efble"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 18px;\">La DGT, a consulta sobre tractament fiscal de la retribuci\u00f3 del c\u00f2njuge titular de l&#8217;activitat empresarial, ent\u00e9n que aquesta retribuci\u00f3 t\u00e9 la consideraci\u00f3 de despesa dedu\u00efble sempre que sigui possible demostrar que el c\u00f2njuge treballa en r\u00e8gim de depend\u00e8ncia laboral.<\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">??Ent\u00e9n l&#8217;\u00f2rgan directiu que ser\u00e0 despesa dedu\u00efble la retribuci\u00f3 que satisf\u00e0 al seu c\u00f2njuge pel treball que exerceix en l&#8217;activitat conformement al m\u00e8tode d&#8217;estimaci\u00f3 directa simplificada sempre que el c\u00f2njuge o els fills menors del contribuent que convisquin amb ell, treballin habitualment i amb continu\u00eftat en les activitats econ\u00f2miques desenvolupades pel mateix, havent d&#8217;acreditar-se en els seg\u00fcents termes:<\/p>\n<p style=\"text-align: justify;\">&#8211; Contracte laboral.<\/p>\n<p style=\"text-align: justify;\">&#8211; Afiliaci\u00f3 al r\u00e8gim corresponent de la Seguretat Social.<\/p>\n<p style=\"text-align: justify;\">&#8211; Que la contraprestaci\u00f3 rebuda pel treball realitzat no sigui superior a la de mercat corresponent a la seva qualificaci\u00f3 professional i treball exercit.<\/p>\n<p style=\"text-align: justify;\">A m\u00e9s, el requisit d&#8217;afiliaci\u00f3 cal entendre-ho referit al R\u00e8gim General, o a aquells r\u00e8gims especials aplicables que com a treballador per compte d&#8217;altri li correspongui, no sent v\u00e0lida l&#8217;afiliaci\u00f3 al R\u00e8gim Especial de Treballadors Aut\u00f2noms, ja que aquest no permet l&#8217;afiliaci\u00f3 d&#8217;assalariats.<\/p>\n<p style=\"text-align: justify;\">Les retribucions obtingudes pel c\u00f2njuge o fills menors tenen per a aquests la consideraci\u00f3 de rendiments del treball, rendiments que estaran sotmesos a la retenci\u00f3 pel titular de l&#8217;activitat econ\u00f2mica. Aquesta doble qualificaci\u00f3 procedeix fer-la extensible tamb\u00e9 a les cotitzacions al R\u00e8gim d&#8217;Aut\u00f2noms corresponents al c\u00f2njuge, quan siguin satisfetes pel titular de l&#8217;activitat.<\/p>\n<p style=\"text-align: justify;\">En relaci\u00f3 amb aquest cas si les retribucions no tinguessin la consideraci\u00f3 de dedu\u00efbles, tampoc tindrien la consideraci\u00f3 de rendiments per al perceptor.<\/p>\n<p style=\"text-align: justify;\">Si volen poden visionar la consulta de la DGT:<\/p>\n<p style=\"text-align: justify;\"><a style=\"color: #e4003c;\" href=\"http:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/11\/161220-Consulta-DGT-V1677-16.pdf\">Consulta DGT V1677\/2016 de 19 abril 2016 EDJ 2016\/80983\u00a0<\/a><\/p>\n<p style=\"text-align: justify;\">Per ampliar aquesta informaci\u00f3 consulti amb <a style=\"color: #e4003c;\" href=\"ca\/assesoria-fiscal-i-comptable\/\">Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La DGT, a consulta sobre tractament fiscal de la retribuci\u00f3 del c\u00f2njuge titular de l&#8217;activitat empresarial, ent\u00e9n que aquesta retribuci\u00f3 <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025599,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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