Heating engines for the campaign of the income: special autonomous
If you are autonomous/to, in this post explain you which are the costs fiscalmente deductible and what imposed have suffered modifications.
Fiscal novelties that apply this year
We begin by the IS or Tax of Societies that spends of 25% to 23% in the case of the companies that invoice less than 1 million of euros. By what refers to all/ace that/ace emprendedores/ace that set his company/project, the base impositiva will be of 15% until they arrive to the four years of activity.
Another modification affects to the percentage of the costs of difficult justification that of 5% raisin to 7% in direct estimate simplified.
Deductible costs for the/the autonomous/ace in the Income 2023:
They understand like deductible costs those that has a/to autonomous/to and that they can desgravarse to fiscal level in the statement of the Income. But, care, no all the costs can deduce ! To be deductible the costs have to have a direct relation with the activity that develop ; they will have to register in a countable book and have to justify always with bills.
As it marks the Agency Tributaria, the costs that will be able to deduce in your next statement of the Income are the following:
- The monthly quota of autonomous to the Social Security.
- The called consumptions of exploitation, necessary to exert the daily work ( material of office, shopping of commodities, prime matters,etc.
- In case to have employees, his wages.
- Costs derived of the workers hired: insurances, compensations, etc
- Costs of conservation, reparation and maintenance of materials and squads used in the place of the work.
- Costs that generate the contracting of external services as for example: computer, scrollings, advertising, external professionals (lawyers, consultores)…
- Subject eaten: a maximum of 26,67 daily euros in diets and until 48,08 euros to the day in case of meetings of businesses out of Spain.
- The courses of formation and necessary materials also can deduce.
- Hires: so much the hire or renting of vehicles of company like the hire of the venue or dispatch.
- Costs of the supplies of the venue or office where develops the activity.
- The/autonomous ace/ace that exert the activity in his own house, will be able to deduce the costs of the supplies (electricity, internet, telephone or water). In this case it can desgravar 30% of income tax of the proportional part of the house devoted to the work, or said in other words if it estimates that it is 15% of the house to that uses with business ends, 30% will apply to this space.
- Taxes considered fiscalmente deductible, like the IBI or the Tax of Economic Activities (IAE).
- Sure of health (include the ones of the family and children until the 25 years).
- The considered like costs of investment: machinery, squads or other materials that purchase to improve the productivity of the business (deductible to 100%).
In all the cases, to be able to desgravar these costs, always will be necessary to present the bills, receipts, payrolls or what correspond beside the statement.
And you do not forget that if you are autonomous/to or have a Society, in Gestoria Rivera offer you all the advice and the help to facilitate you your next statement of the Income, averting you problems and quebraderos of head. You do not doubt in contacting with our skilled squad of long professional path!
