The new law for autonomos that enters into effect in January 2018  has brought about many long-waited-for changes.One of these is the possibility of offset meals and accommodation costs.

This type of allowance was only acknowledged to employees but now, from January, self-employed will be able to include in their accounts invoices for meals and accommodations up to a legal limit given some conditions.

Conditions.

these conditions are meant to hinder a fraudulent use of this provision.

1. the expense must be linked to the business activity. In this scenario, if the self-employed person needs to spend the night away he would need to provide reasons upon request of how the trip is related to his work in order to be able to offset the hotel´s invoice.
2. The expense is generated in a working day. 
3. The expense occurs in a town different from the one in which the declarant has his or her residence.
4. The payment must have been done by electronic means. ( credit or debit card, wire transfer, etc…) . This way will allow the authority to track the payment if necessary. Expenses paid cash cannot be offset.
5. Expenses must take places only in restaurants and professional accommodations  ( no shops, supermarkets)
6. Like in any case, you need to request a valid invoice.  Remember: tickets, simplified invoices are not valid.

Limits

the daily limits for the deductions are:

If an invoice for a meal  exceeded the due amount it would be valid, but deductible only up to the given amount.

Final recommendation

It is very recommendable to attach to the invoice documental proof of the reason for the trip.  In some cases the Tax Agency has requested accepted quotations, signed contracts or even emails that confirmed the meeting.