4: Deduction of spouse's salary

I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession may, at the taxpayer’s request, be deducted from taxable profits, provided that this salary has given rise to the payment of the contributions provided for social security, family allowances and other social deductions in force. As such, this salary is included…