With the new year, many of the measures of the
new Self-Employed Law of 2018,
approved by the Law of Urgent Reforms of Self-Employment,come into force. Some became effective in October, after the publication of the law in the BOE; and others remained pending until January 1, 2018, in the absence of an item in the State budget.

Main novelties of the new Law on Self-Employed Workers

The validity of the Law of Self-employed brings important novelties in the application of bonuses of the quota of self-employed,since it extends the deadlines of application.

Flat rate for freelancers and bonuses in the quota

The novelty for 2018 is the extension of the flat rate of € 50, which will be in force for twelve months, compared to the previous six.

From this date, the bonus in the installments of 50% occurs during the following six months and at 30% six more months.

As a requirement,it is required not to have been registered as a self-employed person in the previous two years,compared to the five of the old law.

Victims of gender violence or terrorism and the disabled self-employed will also benefit during the first twelve months of the flat rate and, subsequently, with a reduction of the quota of 50% during the following four years.

Self-employed employees will also be able to benefit from a reduction in the quota of 50% during the first eighteen months and 25% in the remaining six months. To do this, they must not have contributed as such during the five years prior to their registration.

As measures to promote
family reconciliation of self-employed workers,
the quota will be subsidized at 100% for parents during leave due to birth or adoption.

Likewise, mothers at risk during pregnancy or time in which they are on leave are subsidized.

Retired self-employed workers will also be able to benefit from these measures, in that they will be able to collect the retirement pension in full as long as they have at least one person hired. Previously, they received 50% of the pension.

Changes in the RETA contribution system in the new Self-Employed Law

From 2018, the self-employed who register for the first time will do so by contributing for the effective days of the month they are in the regime. Previously, they had to pay the full month fee.

The self-employed are allowed up to three registrations and three lows in the regime during the year,calculating the resulting quotas for effective days of registration. From the fourth registration, the full fee will be paid.

Likewise, the new Self-Employed Law allows the contribution base to be changed during the year up to four times, starting in 2018.

Another novelty introduced in the new Self-Employed Law for 2018 is the reduction in the surcharge of the payment of interest for non-payment of social security contributions,which is set at 10%, instead of 20%, as long as the amount to be paid is paid during the first calendar month.

Taxation in the new Law on the Self-Employed


With the entry into force of the Self-Employed Law of 2018, a series of novelties are introduced that are highly demanded by the Spanish self-employed in recent years, such as deductions for consumption in the habitual domicile or the possibility of deducting diets.

In order to provide some legal certainty to the self-employed, the expenses with the possibility of reduction are clarified.

It is established as a general measure the possibility of deducting in the IRPF 30%, in concepts of electricity, water, gas, telephone or Internet,without the need to have an independent meter in the house affects the activity. There is the possibility of justifying a greater or lesser proportion of expenditure.

The possibility of deduct the expense for the payment of premiums in the contracting of health insurance,both for the self-employed worker and for the spouse and children, with a maximum limit of 500 euros per year per person or 1,500 per disabled family member.

One of the important novelties introduced by the new Self-Employed Law in 2018 is that it allows self-employed workers to deduct the expenses for accommodation and allowances in the course of the exercise of their activity.

In order for it to be effective, the expenses must be related to the exercise of the activity and must be paid by electronic means. An invoice must be provided and must be made in catering and hospitality establishments.

In short, as we have already anticipated, the
measures included in the Self-Employed Law in 2018
will provide a little respite to the self-employed who begin their activity or already exercise. It also provides greater protection measures in the application of legal and fiscal regulations.