The Supreme Court rules that the self-employed can deduct the expenses in work meals


MADRID

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The Supreme Court has shed light on one of the most frequent doubts that thousands of freelancers face each year when it comes to putting their accounts with the Treasury in order: are the expenses for work meals deductible or not? According to ruling 458/2021, which creates jurisprudence, dated in March but which has now been released, the self-employed will be able to deduct the expenses generated by these working meals with their clients.

The position of the Supreme Court, in addition to clarifying the nature of one of the most controversial expenses for self-employed workers, is a direct clash with the criterion defended up to now by the Treasury, which considered that only the expenses could be deducted.

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