Are you self-employed or have you ever thought of becoming self-employed in Spain? Below, Pellicer & Heredia list the new measures which have taken effect recently and have made working for yourself a lot more attractive:

  • Social Security surcharges for late payments are being reduced, provided that the installments are due within the first calendar month after expiration of the payment deadline, reducing the penalty from 20% to 10% in such case. Entry into force on 1-1-2018.
  • Regarding the assumptions of multiple activities, it will be the Social Security, ex officio, which will before the 1 May of the following year return the excess paid in contributions. Entry into force on 26-10-2017.
  • Self-employment flat rate, extension of 6 to 12 months of the reduced fee for the self-employed who undertakes or resumes an activity as a freelancer. The term is reduced from 5 to 2 years without quoting the RETA to benefit from it or from 5 to 3 years in case of previously enjoying the flat rate. Entry into force on 1-1-2018.
  • Flexibility to register and leave the Social Security up to three times a year by paying the RETA fee based on the days effectively worked. Entry into force on 1-1-2018.
  • Greater ease to modify the contribution base. This possibility is extended from 2 to 4 times a year. Entry into force 1-1-2018.
  • Reconciliation of family and working life. The allowance is being expanded 100% of the self-employed quota for common contingencies throughout 12 months for the care of children under 7 years of age, being increased for children under 12 years of age. Entry into force on 26-10-2017.
  • Regarding the retirement, there is the possibility to receive 100% of the pension maintaining a self-employment activity with the prerequisite of having recruited at least one employee. If the staff member has not been employed by yourself, the compatibility of a 50% pension payout remains in force. Entry into force on 26-10-2017.
  • The "in itinere" accidents will be considered for the self-employed. Entry into force on 26-10-2017.
  • Premium for the indefinite hiring of family members. Will result in a 100% bonus for a period of 12 months. Entry into force on 26-10-2017.
  • Income Tax deductions from the expenditure of housing supplies partially affecting the economic activity. 30% will be applied to the existing proportion between the square meters of the property intended for the activity in relation to the total area. Entry into force on 1-1-2018.
  • Income Tax deductions from the taxpayer's expenses incurred in the development of the economic activity. Deductible provided they occur in restaurants and catering establishments and have been paid via electronic means. The limit is 26,67€ / day if the expense is in Spain and 48,08€ / day if abroad. Entry into force on 1-1-2018.
If you are self-employed and you need any need legal, fiscal or accountancy services, and you need more information on setting up as self-employed in Spain, labor queries or any other legal matters, please contact us today on (+34) 965 48 07 37 or email