Last 25 October was published the Law 6/2017 Urgent Reforms Self-Employment to improve labor and social security self-employment conditions and promote entrepreneurship.
The most important developments They contained in this new Act are:
TAX MEASURES - From 1 of January of 2018 take effect the following measures for the purposes of income tax:
1) Taxpayers partially affect their residence to the development of economic activity.
In these cases, be deductible expenses such housing supplies understood as being water, gas, electricity, telephony and Internet.
Such expenses will be deductible in the percentage resulting from applying the 30 percent to the ratio of the square meters of housing for the activity towards the total surface, unless a higher or lower percentage proven.
2) Expenses the taxpayer incurred in the development of economic activity.
Taxpayers may deduct for the determination of net income of economic activity directly estimate the expenses that meet the following requirements:
Be spending taxpayer.
Made in the development of economic activity.
Produced in establishments catering and hospitality.
They have to be paid using any electronic means of payment.
These costs will limit the maximum amounts established by regulation for the allowances for normal living expenses of workers contained in the Income Tax Regulations.