March 8, 2021

The self-employed will not be able to deduct the expenses of telework derived from the pandemic


MADRID

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The General Directorate of Taxes (DGT) has responded negatively to the query of an autonomous who requested the deduction of expenses for supplies such as internet or electricity from your home address having to carry out a job in his home that he generally carries out in his premises, to which he no longer goes daily due to the confinement derived from the pandemic, according to ATA in a statement.

Based on the consultation, self-employed workers cannot be deducted in personal income tax lThe extra expenses in supplies caused by working from home as it is an occasional and exceptional circumstance. However, the self-employed organization ensures that according to the Personal Income Tax Law and the partial modification of the laws on Corporation, Non-Resident Income and Wealth taxes, self-employed workers can deduct 30% of the housing expenses when it is used as a work space.

Furthermore, ATA adds that yes they are deductible by the companies, in this specific case due to confinement, the extra expenses incurred at the home of salaried workers. Based on these premises, the ATA demands an “urgent rectification” by the Tax Agency. “The self-employed who have been forced to close by administrative order, who have seen their capacity reduced, who must follow health recommendations, it is not understood that expenses cannot be deducted as a company can do with respect to those that occur in the homes of salaried workers when they must telework, “criticized the president of ATA, Lorenzo Amor.

Amor expressed that it is “incomprehensible and discriminatory” that the expenses of salaried workers in telework are deductible and the expenses of a self-employed confined are not. “I hope a rectification of this error”, stressed the president of ATA.

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