Since 2018, this regulation has been in force, granting the self-employed a tax benefit by allowing them to deduct up to 26,67 euros per day within Spain and 48,08 euros per day abroad as per diem. It is common for professionals to be forced to eat out from home due to travel or the distance between their workplace and their residence. This meal expense can become a significant cost to your business, especially if it is not deducted correctly.
It is relevant to note that many self-employed people are still unaware of this beneficial option. The daily deduction from the diet represents a measure that contributes to closing the gap between salaried workers and the self-employed in Spain. It recognizes that the self-employed have the same right as employees with respect to living expenses, establishing an equal deductible amount for both groups. Despite being a positive measure, many self-employed workers have not yet become fully aware of this progress.
To ensure that self-employed workers actually consume their meals outside the home, the Treasury has established certain requirements for living expenses to be deductible. These must be made in restaurant and hospitality establishments, and payment must be made through electronic payment methods, such as credit or debit cards, mobile payments, etc. These electronic payment methods allow the Tax Agency to have detailed information about the transaction, thus facilitating the verification process of deductible expenses.
Below, we detail the requirements that self-employed workers must meet to deduct living expenses:
- Meals (breakfast, lunch and dinner) must have occurred during the development of the work activity, that is, on the days in which the self-employed person is working, generally on weekdays from Monday to Friday.
- Meals must be taken in specific catering and hospitality establishments, such as bars or restaurants; For example, prepared meals purchased in supermarkets are not accepted.
- Payment for food must be made exclusively through electronic means of payment such as credit or debit cards, mobile payments, etc., thus guaranteeing that the expense is recorded and can be verified by the Tax Agency.
- It is advisable to keep receipts for meals, such as tickets or invoices, to be able to justify expenses in case of possible verifications by the Treasury. These documents must meet general expense deduction requirements and must be properly maintained.
- The maximum deductible amount for the self-employed is 26,67 euros per day if the expense is in national territory and 48,08 euros per day if it is abroad. If you spend the night there, the limits rise to 53,34 euros and 91,35 euros, respectively.
- The amount deducted cannot exceed the limit allowed by the Tax Agency, and the expense must be recorded in the accounting.
Tax benefit for the self-employed
In another vein, it is relevant to highlight that the Supreme Court has supported the deduction of meal expenses related to meetings with clients. This ruling establishes that self-employed people can deduct the expenses of serving their clients, regardless of whether or not an agreement or collaboration contract is reached with the other person during lunch or dinner.
This court ruling has set a significant precedent for the self-employed, offering them the opportunity to benefit taxably from meal expenses in business situations. However, it is crucial to keep in mind that these expenses must be duly justified and be directly related to the economic activity of the self-employed person.
For more detailed information about this tax benefit and to ensure you take full advantage of these deductions, we invite you to contact Fimax Asesores. We are available to provide expert advice and answer any questions you may have on these matters.
