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New Autonomo Rules 2017

If you are self-employed in Spain (autonomo) then some changes in the rules are currently being passed through parliament. While right now it is not totally clear what these changes will be, the various amendments that have been made by the various political parties are awaiting confirmation of implementation.

It is expected that the final bill we be passed into law around the 11 October 2017.

Here are some of the key proposed amendments that have been tabled.

1) The ability to include telephone and internet costs, as well as water, electicity and gas for the self-employed that work from home.

2) The definition of ‘habituality’ is being reviewed. This concept is essential to determine if a person should or should not be registered for social security. The proposal is that a person should be registered if their annual income (regardless of how often it is received throughout the year) exceeds the minimum salary.

3) Progressive Rate. This proposal is that the autonomo social security monthly quota is proportional to income rather than a flat rate.

4) The possibility of registering as a part-time self-employed person.

5) Amendments are proposed to article 30 of Law 35/2006 on Income Tax for Individuals and Companies. The proposal is that the self-employed can deduct the expenses of food during working days.

6) That the self-employed can restart activity after a temporary cessation and continue to have access to the benefits of Social Security.

7) Elimination of the period of five years in which outstanding debts can be reclaimed.

There are more proposals entered but we have included the key items that are of most interest. We will of course update you when we know more.