URGENT REFORMS OF SELF-EMPLOYMENT
Law 6/2017, of October 24, on Urgent Self-Employment Reforms is published in today's BOE.
MOST OUTSTANDING ISSUES
- Deductibility in Personal Income Tax of housing supply expenses partially affects the economic activity and maintenance expenses incurred in the development of the activity.
They will be considered a deductible expense for the determination of net income in direct estimation:
- a) health insurance premiums paid by the taxpayer in the part corresponding to his own coverage and that of his spouse and children under twenty-five years of age who live with him. The maximum deduction limit will be 500 euros for each of the persons indicated above or 1,500 euros for each of them with disabilities.
- b) In cases where the taxpayer partially affects his habitual residence to the development of the economic activity, the expenses of supplies of said house, such as water, gas, electricity, telephony and Internet, in the percentage resulting from applying 30 percent to the proportion existing between the square meters of the dwelling used for the activity with respect to its total area, unless a higher or lower percentage is proven.
- c) The maintenance expenses of the taxpayer himself incurred in the development of the economic activity, provided that they occur in catering and hotel establishments and are paid using any electronic means of payment, with the quantitative limits established by regulation for allowances and allowances for normal maintenance expenses of workers.
2. Bonus for conciliation of professional and family life linked to the hiring.
Workers included in the Special Regime of the Social Security for Self-Employed or Self-Employed Workers will have the right, for a period of up to twelve months, to a bonus of 100 percent of the self-employed quota for common contingencies, that results from applying to the average base that the worker had in the twelve months prior to the date on which he takes advantage of this measure, the minimum contribution rate in force at any time established in the aforementioned Special Regime in the following cases:
- a) For the care of children under twelve years of age under their care.
- b) Due to being in charge of a relative, by consanguinity or affinity up to the second degree inclusive, in a situation of dependency, duly accredited.
- c) For being in charge of a relative, by consanguinity or affinity up to the second degree inclusive, with cerebral palsy, mental illness or intellectual disability with a recognized degree of disability equal to or greater than 33 percent or a physical or sensory disability with a recognized degree of disability equal to or greater than 65 percent, when said disability is duly accredited, provided that said family member does not perform a paid activity.
For all those self-employed with parents with certain ailments, it would be convenient to process the dependency, not only for these advantages but for others that derive from it.