It would also happen if they had been considered as a deductible expense in rental income or economic activities. Contributions to political parties give the right to a deduction of 20% of the membership fees. The maximum base for this deduction will be 600 euros per year and will be constituted by the membership fees and contributions provided for in the Law on financing of political parties. Also, the last fiscal reform introduced improvements for some deductions for donations. Although the draft includes May 2019 calendar With Holidays contributions to pension plans according to the data provided by the manager, it is advisable to verify them before validating it, since they allow the tax base to be reduced. The latest tax reform reduced the limit amount that can be provided, from 10,000 to 8,000 euros, as long as it does not exceed 30% of the income from work and economic activities, regardless of age.
May 2019 calendar With Holidays
In addition, contributions to pension plans of the taxpayer’s spouse can also be reduced in the tax base when the taxpayer does not receive income from work or economic activities, or is less than 8,000 euros per year. In this case, the limit of the contribution has increased from 2,000 to 2,500 euros.
Gestha reminds that the tax savings of these contributions ranges from a minimum of 19% to a maximum of 45% of the investment made, with some differences depending on the rates approved by the autonomous communities. Self-employed people who work in their own home can deduct certain expenses, such as water, gas, electricity, telephone or internet bills. Specifically, in the campaign of this year may be deducted the resulting percentage of applying 30% to the existing ratio between the square meters of the house intended for the activity with respect to its total area, unless another higher or lower percentage can be proved. In addition, it is also possible to deduct some expenses incurred by the self-employed in the development of their activity in catering and hospitality establishments, and to pay using any electronic means, with a limit of 26.67 euros per day in Spain and May 2019 calendar With Holidays euros abroad; although if I had to spend the night as a result of displacement, these limits increase to 53.34 euros per day in Spain and 91.35 euros per day abroad.