Optimize Tax Burden (Spain) Partially Self-Employed

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he and his wife can be︁ employees, minimum wage is approx 1200 euros in spain, he technically has to hire 2︂ more people to satisfy the requirement, this is a much better solution than not disclosing︃ 70% of his income and then charged with a criminal case and 400% penalty by︄ the tax authorities in spain due to their centre of life theory.
 
As far as‌ i know the director can't be counted as employee.

I repat myself, i'm not saying‍ it's a bad idea. It could be a good or bad idea depending on the⁠ volume.
 
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