The proposals in Proposición de Ley de Reformas Urgentes del Trabajo Autónomo, which are expected to become law from 1st January 2018 contain some changes which will be of interest to those of you that are thinking about starting up a self-employed business in Spain. Here is a brief summary of the most important points.
From 1st January 2018, Social Security contributions for new autonomos under the Tarifa Plana regime will be as follows:
1-12 months: 50 Euros
13-18 months (50% reduction): 137 Euros
18-24 months (30% reduction): 192 Euros
After 24 months contributions revert to standard, which is currently around 275 Euros per month.
Autonomos who are re-registering after having ceased their business for more than two years are eligible to apply.
For autonomos who work from home, 20% of personal household expenditure, such as telephone, water, gas, and electricity is tax deductible. For expenditure related to vehicles that are partially used for business, 50% of the cost is deductible for the purposes of income tax (depreciation) and VAT.
The self-employed food allowance is 26,67 Euros per day if the expenditure is incurred in Spain or 48,08 Euros if incurred abroad. Only bills of restaurants, hotels or similar establshments (not including supermarkets) can be claimed and only for card/ electronic payments.