You’re not asking the right question. You should be asking whether your spouse is your employee. Under the circumstances described, where your spouse is working solely for you and you have control over the work being done, it is likely that your spouse is your employee rather than an independent contractor. In this case, you must adhere to all employer obligations, including tax withholding, paying payroll taxes, and issuing a Form W-2.
An estate tax and gift tax deduction for assets passing to a spouse. It allows estate and gift transfers completely free of tax.