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.