-
TAX DEDUCTIONS FOR THE SELF-EMPLOYED
a) Taxpayers who partially affect their habitual residence to the development of economic activity.
In these cases, the costs of supplies to said dwelling will be deductible, understood as water, gas, electricity, telephone and Internet.
Such expenses will be deductible in the percentage that results from applying 30 percent to the proportion of the square metres of the dwelling used for the activity with respect to its total surface area, unless a higher or lower percentage is proven.
The procedure for calculating the deductible amount of these expenses is shown through the following example:
- The habitual residence of a contributor has 100 m². The taxpayer affects the economic activity that develops 40 m². Annual expenses for supplies amount to 5,000 euros.
- Proportion of the habitual residence affected: 40 m² / 100 m² = 40%
- Deduction percentage = 30% x 40% = 12%
- Deductible expenses: 5,000 euros x 12% = 600 euros
b) Taxpayer’s own living expenses incurred in the course of economic activity.
Taxpayers may deduct for the determination of the net income from the economic activity in direct estimation the maintenance expenses that meet the following requirements:
- They are the taxpayer’s own expenses.
- Be incurred in the course of the economic activity.
- Produced in catering and hotel establishments.
- They must be paid using any electronic means of payment.
These expenses will have as a maximum limit the amounts established by regulation for the daily allowances:
- 27.27 PER DAY (48 ABROAD)
2. SELF-EMPLOYMENT FEE REBATES
For new freelancers, effective January 2018:
- The flat rate for new freelancers is extended to 24 months with the following sections: 12 months at 50 Euros, 6 with a 50% reduction in the fee (137.97 Euros) and another 6 with a 30% reduction (fee of 192.79 Euros).
- Reduction of access requirements: the conditions are made more flexible, reducing the period without contributing to the self-employed to two years instead of five as is now required.
- Self-employed who start up for the second time with a flat rate: the door is opened for them to benefit from the flat rate again as long as they have been in the Special Regime for Self-employed (RETA) for three years.
- Flat rate for self-employed mothers who, having ceased their activity, resume their business within two years after the cessation.
-
-
CHALLENGE QUOTATION SYSTEMS
-
- Payment for actual days of registration: instead of paying the fee for self-employed workers for full months as up to now, they will only pay from the effective day they register and until the day they leave.
- Four periods for contribution changes: the possible annual changes in the contribution base are extended from two to four.
- Limits on the number of registrations and cancellations in the year: self-employed workers may register and cancel up to three times in the same year.
4. SURCHARGES FOR LATE PAYMENT OF THE SELF-EMPLOYED CONTRIBUTION
The penalties for late payment of the security fee, which currently amount to a surcharge of 20%, are reduced to a surcharge of 10% if the debt is paid within the first following calendar month.
5. REFUNDS FOR EXCESS OF CONTRIBUTIONS IN MULTIPLES
Until now, self-employed workers in a situation of multiple activity could claim their right to a refund of 50% of the excess contribution, provided that the amount was equal to or greater than 12,368.23 euros. The reform provides for the return without express request by the interested party.
6. MEASURES TO PROMOTE FAMILY RECONCILIATION
100% bonus of the quota during maternity or paternity leave: self-employed workers who are on maternity, paternity, adoption or risk leave during pregnancy will receive a total bonus of the self-employed quota, whereas until now they had to continue paying their quota as self-employed workers.
7. MEASURES TO ENCOURAGE RECRUITMENT
Discounts for hiring family members: Self-employed workers who hire family members (spouse, parents, children, siblings, grandparents, in-laws, grandchildren, sons-in-law and daughters-in-law) for an indefinite period of time can benefit from a 100% discount on the business quota for common contingencies for 12 months. The main novelty is that family members can be hired as salaried workers under the General Regime even if they live in the family home of the self-employed person hired.
Among the requirements, it is requested that there have been no unjustified dismissals in the previous 12 months and that the contract be maintained six months after the subsidized period. 3
8. COLLECTION OF THE FULL PENSION OF THE SELF-EMPLOYED PENSIONER
Self-employed workers of retirement age, personnel hired in the business may combine their activity and receive 100% of the pension
