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GASTOS DEDUCIBLES DE LOS AUTÒNOMOS

Noticias Autónomos

GASTOS DEDUCIBLES DE LOS AUTÒNOMOS

blog image 5474825330_4470fa5928.jpg

Muchos de los autónomos tienen la misma duda, ¿Qué gastos puedo deducirme en cada declaración trimestral? Vamos a explicaros cuales son, y que deben cumplir para que sean deducibles.

Hacienda nos dice que para que podamos deducirlo debe de cumplir tres requisitos:

1-Tiene que estar vinculado a la actividad económica. (Si también está afecto a tu vida privada, solo podrás deducirte la parte proporcional afectada a tu negocio.)

2-Debe de estar convenientemente justificado (FACTURA)

3-Tienen que estar registrados contablemente por el autónomo en sus libros de gasto e inversiones.

Otros conceptos importantes a la hora de deducir gastos son:

                -Deben de estar a tu nombre los gastos que te deduzcas.

                -Si tu actividad está exenta de IVA, no te deduces ni el IVA repercutido ni el soportado, se considera mayor                      gasto de adquisición.

                -Si tienes más de una actividad y alguna de ellas está exenta en el IVA, de los gastos comunes podrás                            deducirte el porcentaje correspondiente a la actividad sujeta. ¿Qué porcentaje? Según lo que ganes con esa                     actividad respecto al total facturado.

Todo gasto relacionado con tu actividad puedes deducirlo, pero siendo consciente de que hay que justificarlo cuando nos lo requieran.

LOS GASTOS DEDUCIBLES MÁS HABITUALES

        -Consumos de explotación

        -Seguridad Social

        -Gastos exteriores

        -Gastos en formación

        -Arrendamientos

        -Servicios de profesionales independientes: Abogados, asesoría..

LOS GASTOS QUE GENERAN MÁS DUDAS A LA HORA DE DEDUCIR

                VEHÍCULO

Hay un aspecto muy importante para entender que gastos de nuestro vehículo podemos deducirnos, y es su grado de afectación. En función de si únicamente lo usamos para trabajar, o lo usamos tanto para la vida laboral como privada podremos deducirnos una serie de gastos o no. Esto sucede por algo que para muchos no tiene sentido, y es que el IVA y el IRPF tienen criterios independientes para este gasto.

Es importante contar con una agenda en la que anotemos todos los desplazamientos que hacemos para reunirnos con clientes, demostrar que hay visitas acordadas etc.

1º Supuesto: Tenemos un único vehículo y tiene uso laboral y privado.

Cuando ocurre esto, se nos permite deducirnos el 50% del IVA que soportemos en su adquisición, mantenimiento y gasolina.

A efectos de IRPF  no podemos meter nada como gasto. A no ser que pertenezcamos a uno de los siguientes grupos, que son la excepción y pueden deducirse el porcentaje de afectación que tiene su negocio respecto a los gastos del vehículo.

a)     Los vehículos mixtos utilizados en el transporte de mercancías.

b)     Los utilizados en la prestación de servicios de transporte de viajeros mediante contraprestación.

c)     Los utilizados en la prestación de servicios de enseñanza de conductores o pilotos mediante                       contraprestación.

d)     Los utilizados por sus fabricantes en la realización de pruebas, ensayos, demostraciones o en la                 promoción de ventas.

e)     Los utilizados en los desplazamientos profesionales de los representantes o agentes comerciales.

f)      Los utilizados en servicios de vigilancia.

 

2º Supuesto: Tenemos un vehículo que lo usamos únicamente para trabajar.

En este caso Hacienda nos permite deducirnos TODOS LOS GASTOS que genera la compra y el mantenimiento del mismo, tanto para el IVA como para el IRPF podremos deducirnos el 100%

 

GASTOS DE VIAJE, ALOJAMIENTO Y DIETAS

El tema de las dietas y gastos de viaje ha sido de siempre una causa de controversia y quebraderos de cabeza para el empresario autónomo. La razón es que su tratamiento suele asimilarse al que reciben en las nóminas de los trabajadores asalariados.

Los viajes, estancias en hoteles y comidas se deben de justificar como profesionales. Si coinciden con que son en un fin de semana son muy difíciles de deducir generalmente. Lo más adecuado es contar con una agenda para anotar el motivo de cada gasto.

 

TELÉFONO MÓVIL

Si tienes un único teléfono móvil y lo usas para la vida privada y la profesional, podrás deducirte el 50% de los gastos que te genere, tanto de cara al IVA como para el IRPF.

Lo mismo que con el teléfono se pueden dar con otros muchos gastos que soportemos, no podremos deducirnos el 100% del gastos si no se va a utilizar únicamente para el desarrollo de nuestro negocio.

 

GASTOS DE LA VIVIENDA.  

Los autónomos que trabajan desde casa no saben que gastos pueden incluir en sus declaraciones trimestrales. Además en los últimos meses hay mucho lio respecto a este tema, y es por ello que dedicaremos un post en breves únicamente centrándonos en este tema.

1 Comentario(s)

08-12-2015 Carlos

Muy interesante la informaciòn!

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53SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
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55SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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61SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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63SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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91SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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93SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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111SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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113SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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133SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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135SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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137SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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141SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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147SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
148SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
149SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
150SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
151SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
152SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
154SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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157SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
158SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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162SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
164SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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167SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
168SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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177SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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