1st of January 2018, the reform of the law Urgent Reforms of Autonomous Work (Ley de Reformas Urgentes del Trabajo Autónomo) will begin to be applied in terms of maintenance and supplies reductions. This change benefits the self-employed, since until now the maintenance expenses of the taxpayer weren’t considered as deductible expenses. With this amendment this situatuation change, and become deductible when incurred in the development of the economic activity and comply these requirements:
  • Carried out during the development of the economic activity.
  • In restaurants and catering establishments.
  • Electronic payment method.
  • With a deduction limit of 26.67 euros for day, if the expense occurs in Spain and 48.08 euros if it is abroad. Multiplying these amounts in case of overnight stay.
Another change is found when the taxpayer develops in the habitual residence the exercise of the economic activity, in these cases, the expenses of supplies of housing, such as water, gas, electricity, telephony and Internet, in the percentage resulting from applying the 30 percent of the existing proportion between the square meters of the house intended for the activity, with respect to its total area, will be deductible. Unless a higher or lower percentage is granted. For example, if the professional’s home has 100 square meters and 40 of which are for economic activity, the taxpayer will have to calculate 30% of those 40 square meters, and 12 will be the percentage to be deducted from the expenses for supplies. If the annual expenses for supplies of the home amount are 5,000 euros, the self-employed may deduct 12% of that amount, which is 600 euros. In conclusion, in 2018 the Autonomous will be able to deduct lunch they have outside the home and the corresponding percentage of the expenses of supplies of the habitual residence, when it is partially affecting the development of economic activity.  

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