Yes, you can be self-employed part-time. The self-employed quota is calculated proportionally to the working day. Here you can simulate the fee you will have to pay.

It is important to contact a specialized manager to help you manage your multi-activity process, so that you can have a legal control of this process.

As a self-employed person in Spain, you can deduct various expenses related to your professional activity to reduce your taxable income and, therefore, the amount on which your taxes are calculated. However, it is essential to keep detailed accounts and to keep all invoices and receipts to support your deductions. Here are some categories of expenses that you can deduct:

1. Housing Supply Expenses:

   • If you work from home, you can deduct a part of the expenses of supplies such as electricity, water, gas, telephone, internet, etc., in proportion to the surface destined to the professional activity.

2. Local or Office Rental:

   • If you have premises or an office for your activity, you can deduct the rental expenses.

3. Office Supplies and Consumables:

   • You can deduct expenses related to office supplies, stationery, consumables and small equipment.

4. Advertising and marketing expenses:

   • Expenses destined to the promotion and publicity of your activity are deductible.

5. Travel Expenses:

   • Travel expenses related to your professional activity, such as fuel, public transportation, lodging and per diems, may be deductible.

6. Training expenses:

   • The costs of courses or training related to your activity may be deductible.

Yes, in Spain, the self-employed are obliged to keep accounts of their economic activities. The way of keeping these accounts may vary depending on the tax regime you are under.

• Simplified Regime (Objective Estimation): In this regime, it is not necessary to keep detailed accounting records. Taxation is based on objective rates and accounting books are not filed quarterly.

• General Regime (Direct Estimation): If you are in the general regime, it is mandatory to keep accounts according to the rules of the General Accounting Plan. You will have to present the corresponding tax forms quarterly and at the end of the fiscal year you will have to make the annual liquidation.

In any case, it is important to keep an orderly record of all your economic operations, such as income invoices, expense invoices, receipts, etc. This will facilitate the fulfillment of your fiscal obligations and will allow you to know the financial situation of your activity.

If you are self-employed in Spain and provide services to foreign clients, the taxes you must take into account are mainly Personal Income Tax (IRPF) and Value Added Tax (VAT).

• IRPF: You will be taxed on the income obtained, regardless of whether it comes from domestic or foreign clients.

• VAT: Exports of services are exempt from VAT in Spain, but you must comply with certain requirements and formalities, such as proving that the recipient of the services is established outside the European Union.

In addition, it is important to consider the tax legislation of the foreign client’s country, as there may be additional tax implications. You can benefit from international treaties to avoid double taxation, and it is advisable to have the advice of a tax professional who can help you comply with tax obligations properly.

Note: Please note that if you are a foreigner you must register with the ROI.