4. Expenses of the owner of the activity

The following concepts are included within this category and are differentiated in the declaration of the PIT:

a. Social security or contributions to alternative mutual funds of the activity holder

Are included:

1. The contributions of the activity holder to the Special Regime for Self-Employed Workers (RETA) or,

   Important : regularization of the RETA fees paid in the previous year.

   Please note that Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed workers and improves protection for cessation of activity ( BOE of July 27), modified article 308 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

   Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed workers or freelancers and improves protection for cessation of activity ( BOE of July 27), modified article 308 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30 ( BOE of October 31).

   As a result of this modification, as of January 1, 2023, all self-employed or freelance workers included in this special regime will contribute based on the annual income obtained in the development of their economic, business or professional activities, having to choose the monthly contribution base that corresponds to their forecast of annual net income, within the general table established in the respective General State Budget Law and limited by a minimum contribution base in each of its sections and by a maximum base in each section for each year, although with the possibility, when they foresee that their income will be lower than the interprofessional minimum wage on an annual basis, to choose a contribution base within a reduced table.

   The chosen bases will be provisional until they are regularised based on the annual income obtained and reported by the tax authorities from the following year for each self-employed worker.

   Based on the above, the amounts calculated in the previous year will be considered as legally due amounts, although provisional, which is why it will not be appropriate to submit a correction of the self-assessment or a supplementary declaration regarding the declaration made in said year.

   If as a result of the regularization of the quotas of the CHALLENGE carried out in the following year, based on the actual returns obtained, will result in a additional amount to be satisfied or returned in the form of installments of the CHALLENGE, said amount will have the following tax treatment in the PIT:

   • If an additional amount results to satisfy by the taxpayer in the following fiscal year, said additional payment shall be treated as higher deductible expense through Social Security contributions in that next exercise, whose amount will be entered in the box [0196].

   • If, on the contrary, the result were an amount to return the taxpayer will be treated as lower deductible expense for contributions paid to Social Security in that next exercise in the box [0197]and if the amount exceeds the amount of the contributions paid to Social Security, The excess should be reflected as higher performance in that exercise in the box [0178], related to “Other income”.

   Exception to the new contribution system:

   From 1 January 2025, this contribution system based on the income from economic, business or professional activity will no longer apply to cooperative members that are included in the RETA and have an inter-cooperative system of social benefits, complementary to the public system. These partners:

   • They will choose their monthly contribution base in an amount equal to or greater than the minimum base of section 1 of the general table referred to in rule 2 of article 308.1.a) of the consolidated text of the General Social Security Law, and the provisions of article 308.1.b) also apply to them).

   • As a result, the monthly contribution bases chosen by them will not be subject to regularization provided for in its article 308.1.c), as it does not quote based on earnings.

   See for these purposes the Fourth Additional Provision of Royal Decree-Law 13/2022, of July 26.

   Particular case: deductibility of the fee in the case of a taxpayer who obtains income from work (for example, as a company manager) and income from an economic activity

   In accordance with section 3 of the General Regulation on the registration of companies and affiliation, additions, deregistrations and changes in data of workers in Social Security, approved by Royal Decree 84/1996, of January 26. "When self-employed workers simultaneously carry out two or more activities that give rise to inclusion in this special regime, their registration in it will be unique , and they must declare all their activities in the registration application or, if multiple activities occur after it, through the corresponding variation of data (…)”.

   With this configuration of the contributions of the special regime of Social Security for Self-Employed Workers (RETA) - which establishes the obligation to declare multiple activities in this regime -, to determine the impact of the expenditure corresponding to these contributions in the PIT The taxpayer must take into account that these respond to registration in this regime by exercising more than one activity, so their deductibility in the PIT The taxpayer may carry it out either in determining the net income from work (for his remuneration as a company administrator) or in determining the net income from economic activity, since in each of these cases he is obliged to contribute to the CHALLENGE, lor that allows the taxpayer to decide where to incorporate that single quota.

   Note: The cessation of activity benefit for self-employed workers, regulated in articles 36.2 and 3 of Royal Decree-Law 4/2024, who have been forced to cease their activity as a direct consequence of the volcanic eruption recorded in the Cumbre Vieja area, whether they have been affected by a temporary suspension of all activity, due to the damage caused by volcanic eruptions, provided they meet the required conditions, as well as the exemption from the obligation to contribute in favor of self-employed workers who have received it (sections One and Two of article 79 of Royal Decree-Law 1/2025, of January 28, which approves urgent measures in economic matters, transport, Social Security, and to deal with situations of vulnerability (BOE January 29).

   Likewise, self-employed workers who were receiving on January 31, 2025, the benefit for cessation of activity provided for in Article 24 of Royal Decree-Law 6/2024, of November 5, as a direct and immediate consequence of the events described in Article 1 of the aforementioned Royal Decree-Law due to the DANAThey will be entitled to a new extraordinary benefit under the same terms and conditions, for the period from February 1 to December 31, 2025, provided that the circumstances established in Article 10 of Royal Decree-Law 12/2025, of October 28, which adopts urgent measures for reactivation, reinforcement and prevention within the framework of the Plan for immediate response, reconstruction and relaunch against the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024, are met.

   However, in both cases, this determinesits lack of impact on the IRPFABBR, as it does not correspond to any of the income-generating scenarios established in Article 6 of the Law of IRPFABBRTherefore, it does not have the nature of full income nor, correspondingly, that of a deductible expense for the determination of income.

2. Where applicable, contributions made by the owner of the activity to Social Security Mutual Societies when they act as alternatives to the aforementioned special Social Security regime.

   Specialties in the Personal Income Tax of contributions to Mutual Insurance Societies Social of the entrepreneur or professional himself

   Regulations (Art. 30.2.1 Law PIT)

   As a general rule, contributions to social security mutual funds of the entrepreneur or professional do not constitute a deductible expense for determining the net income of the activity, given that they may reduce the taxpayer's tax base in accordance with the requirements and limits established for this purpose.

   See Chapter 13 for reductions for contributions and contributions to social security systems .

   However, amounts paid under insurance contracts entered into with mutual insurance companies by professionals not included in the special Social Security regime for self-employed workers or freelancers are considered deductible expenses of the activity when, for the purposes of complying with the obligation provided for in the Fifteenth Additional Provision of Law 30/1995, of November 8, on the Regulation and Supervision of Private Insurance, they act as alternatives to the special Social Security regime, in the part that aims to cover contingencies attended to by said special regime, with the limit of the maximum quota for common contingencies that is established in each financial year.

   The fifteenth Additional Provision of Law 30/1995 has been repealed by Royal Legislative Decree 8/2015, of October 30, which approves the consolidated text of the General Law on Social Security, and integrated into the eighteenth Additional Provision of said consolidated text. Therefore, the reference made to the repealed provision shall be understood as being made to the corresponding provision of the consolidated text.

   Furthermore, it must be taken into account, for the purposes of the limit of the maximum contribution for common contingencies established in each financial year, that, for 2025, Articles 2 and 4 of the Order PJC/178/2025, of February 25, which develops the legal rules for contributions to Social Security, unemployment, protection for cessation of activity, Wage Guarantee Fund and professional training for the year 2025 (BOE of February 26), establish a maximum contribution base of 4,909.50 euros per month and set a maximum contribution rate for common contingencies of 28.30 percent. Therefore, the maximum contribution for common contingencies in 2025 is 16,672.66 euros [0.283 x (4,909.50 x 12)]. 

   When contributions exceed this limit, the excess may be subject to reduction in the taxable base of the PIT, although only in the part that aims to cover the same contingencies as pension plans and with the limits and requirements indicated in Chapter 13 in the section corresponding to "Reductions for contributions and contributions to social security systems."

b. Maintenance expenses of the taxpayer himself incurred in the development of the economic activity

Regulations: Art. 30.2.5.c) LawPIT

Taxpayers may deduct maintenance expenses that meet the following requirements for determining the net income from economic activity in direct estimation:

• That they are expenses of the taxpayer himself.

• That are carried out in the development of economic activity. That is, they are specific to the activity.

  For these purposes, it should be noted that the fact that maintenance expenses correspond to a working day - regardless of the fact that in business or professional activities it cannot be generally spoken of as the existence of a work calendar - does not in itself imply that said expenses are considered to be expenses incurred in the development of an economic activity.

• That they occur in catering and hospitality establishments.

• That they are paid using any electronic means of payment.

• That they do not exceed the quantitative limits established by article 9.A.3.a) of the Regulations of the PIT for diets and allowances for normal living expenses of workers.

  The remission that the Law of the PIT carried out for the maintenance expenses of business owners or professionals to the regulatory regulation established for diets and allowances for normal maintenance expenses of workers contained in article 9 of the Regulations of the PIT, is limited to the quantitative limits established for said maintenance expenses, without, consequently, said remission considering expenses other than maintenance expenses, such as living expenses, or other aspects regulated in article 9 regarding maintenance expenses other than their quantitative limits, given their different nature.

  In this sense, while allowances constitute allocations made by the employer to the employee who, by virtue of the organizational power available to the employer, must travel outside his or her workplace to carry out his or her work; the deductible expenses for the maintenance of the entrepreneur or professional referred to in article 30.2.5 of the Law of the PIT, are expenses incurred by the entrepreneur or professional himself, in the development of his economic activity.

  These limits are:

  (*) It must be a municipality other than the taxpayer's usual place of work and the one that constitutes his residence..(Back)
  Information	Spain	Foreign
  Spending the night in a different municipality (*)	53.34 euros/day	91.35 euros/day
  Without spending the night in a different municipality	26.67 euros/day	48.08 euros/day

  Any excess over these amounts may not be deducted.

Note: The taxpayer must retain, for the maximum limitation period, providing when requested for this purpose, the supporting documents for the expenses to verify compliance with the requirements demanded by the law.