No.
You can deduct any necessary and ordinary expenses of the business.
I do not know what kind of business you own, but many businesses have silent partners so as long as the business needs the expense, you can deduct it.
Obviously, if it is just a personal expense for your spouse, then you cannot deduct it.
Example, your spouse has a phone that he never uses for business, that cannot be a business expense.
Example: You bought tools you thought your spouse would use in the business that are not being used now, you can still deduct those because they belong to the company.
For common expenses, see below.
https://turbotax.intuit.com/tax-tips/small-business-taxes/taking-business-tax-deductions/L5RueYPVS
