Other staff expenses

Taxpayer's living expenses

For the purpose of determining income, taxpayers may deduct certain maintenance expenses directly related to the exercise of their economic activity, provided that the following requirements are met:

- That they are expenses of the taxpayer himself.

- That they are carried out in the course of their economic activity.

- That they occur in restaurant and hospitality establishments.

- That they be paid using any electronic means of payment.

- that do not exceed, in any case, the limits established as expenses for maintenance and allowances of taxpayers with income from work, indicated in article 9,A,3,a) of Law 35/2066 of the IRPF.

Other staff expenses

• Staff training costs.

• Contributions paid by the employer as promoter of a Pension Plan in which its employees participate, or provisions to alternative systems for the coverage of contingencies similar to those of said Plans, provided that they are tax deductible.

• Compensation paid to company personnel to compensate them for damage or loss.

• Staff accident insurance.

• Any other expense related to company personnel that is not considered pure generosity