Hereinafter, self-employed workers will be able to deduct work meals what they do with their clients, as the portal has revealed AutonomosyEmprendedor.es. But the great novelty of this Supreme Court ruling is that they will be a deductible expense regardless of whether or not they agree to any collaboration.
The document, to which the newspaper had access The country (can be consulted here), breaks with the line marked so far. According to the current regulation, the Treasury considered these expenses not deductible, since it understood that they were not directly related to the activity carried out by the self-employed worker.
But nevertheless, the court text indicates that the objective of this disbursement is “to achieve a better business result”. With this sentence it ends the need for the Tax Agency to present proof of income to recognize the nature of work of this type of act.
The resolution has been celebrated by self-employed groups. Lorenzo Love, President of the National Federation of Associations of Self-Employed Workers (ATA), highlighted through his Twitter account that It is “great news that puts things in their place and gives legal certainty to the self-employed”.
Will exist various methods to accredit the meeting: a text or WhatsApp message, email, phone call or simply show that the other person belongs to the usual portfolio of clients.
Amor pointed out in statements to the newspaper The country the importance of what the ways to demonstrate that this expense has been incurred: “That it is clear which are the ways in which it can be accredited is essential, because it is precisely this that grants legal certainty to the self-employed “.
According to the text of the Supreme, business meals, gifts to clients or promotional expenses do not claim “a direct and immediate achievement of the best results, but pursue an indirect and future result. Attention to clients and suppliers fundamentally seeks build loyalty to each other for the future “.