The IRS rules charge compensation to a spouse who has no income to calculate their maximum IRA contribution by subtracting the income earning spouse's IRA contribution from their compensation. This so-called spousal IRA is just like any other Roth IRA, except that it's your spouse's income that determines whether you qualify for a Roth IRA based on maximum income limits. Additionally, if you are eligible to contribute to a spousal IRA, you can use it to buy physical gold as part of your IRA investments.