Despeses deduïbles
La deduïbilitat depèn en gran mesura de l’activitat que exercici el professional. I cal destacar que únicament es poden deduïr les despeses quan disposem de la factura. (Contingut legal de la factura per a poder deduïr despeses)
Principals despeses deduïbles:
- Material d’oficina
- Subministraments (en cas d’afectar l’habitatge a l’activitat, consulti amb el seu assessor fiscal i comptable)
publicitat - Serveis de gestoria
- Quota d’autònom
- Primes d’assegurances (s’inclouen les primes que cobreixen als cònjuges i fills menors de 25 anys, fins a un màxim de 500 € o 1500 € si hi ha algun membre a la família amb discapacitat)
- Despeses relacionades amb el personal (Seguretat social, sous, etc.)
- Interessos de préstecs
- Conservació i reparació (les millores no són deduïbles)
- Tributs i recàrrecs no estatals
- Saldos de dubtós cobrament (sempre que aquesta circumstància quedi prou justificada)
- donatius
- Cursos de formació relacionats amb l’activitat del contribuent
- amortitzacions
Abans de deduir les diverses despeses, us recomanem consultar amb la vostra assessoria per revisar les diferents casuístiques de cada deducció.
DIETES
La Llei de l’Autònom preveu, amb caràcter general, que el treballador autònom podrà deduir la quantitat de 26,67 euros diaris si la despesa es produeix a Espanya o 48,08 euros si és a l’estranger. Quantitat que, al seu torn, es duplica si a més del desplaçament es pernocta.
El pagament s’ha de fer en format electrònic o amb vals menjar perquè sigui deduïble.
VEHICLES
El treballador autònom pot deduir també l’IVA de les despeses del seu vehicle particular. Atenció! La gasolina, l’assegurança, pàrquing, peatges i el manteniment en general, es pot deduir però només al 50%. Per a més informació, consulteu al nostre expert comptable i fiscal.
Si el vehicle s’utilitza per al transport de viatgers o mercaderies, el treballador autònom podrà deduir-se la totalitat de les despeses generades. Podeu veure la notícia completa a la secció de notícies.
HABITATGE
Si l’activitat la desenvolupa en el seu domicili habitual, és possible deduir les despeses associades a ella, però no en la seva totalitat.
La hipoteca, subministraments, telèfon i internet, són algunes de les despeses deduïbles. En el cas de voler afectar parcialment el seu habitatge, consulti amb el nostre assessor fiscal i comptable en GAFIC, SLP.
IVA – FACTURES INCOMPLETES (RESTAURANTS, TAXIS, ETC.) POSSIBILITAT DE DEDUIR
A totes aquelles societats (moltes) que es dedueixin l’IVA de les factures simplificades (en què no consten les dades del destinatari) que se solen lliurar als restaurants, taxis, etc. aquesta recent contestació de la DGT (V2607-18 – 2018.09.25) els vindrà bé.
S’hi pregunta si és possible que l’emissor d’una factura simplificada completi les dades indicades en l’article 7.2 del Reglament de facturació de forma manual després d’haver estat impresa la factura simplificada. I la DGT contesta que res no impedeix que una part de la factura sigui completada de manera manual encara que aquesta hagi estat creada utilitzant mitjans mecànics o electrònics.
“Per tant, la consultante podrà completar manualment (a bolígraf) les factures després de la seva impressió, i aquestes no perdran la consideració de factura a l’efecte de l’impost quan contingui les mencions específiques previstes als articles 6 o, si s’escau, 7 del Reglament de facturació i garanteixi l’autenticitat del seu origen i la integritat del seu contingut en els termes assenyalats “.
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