Self-employed workers must meticulously review every income and expense, as they are obliged to file their tax return regardless of their earnings. This obligation becomes an opportunity to reduce the tax burden if all possible reductions are correctly applied.

Among the most common deductible expenses are utility costs, if working from home, allowing up to 30% of the proportional part of services like electricity, water, gas, or internet to be deducted, depending on the space dedicated to the business. Training expenses, courses, or seminars directly related to professional activity are also deductible, as are justified per diems and travel expenses.

This year, self-employed individuals under direct estimation will see an increase up to 7% in the deduction for expenses difficult to justify, automatically applied to net income. Additionally, transport and vehicle maintenance expenses can be included in specific cases, such as transporters or professionals who use their vehicle exclusively for their activity.

An often-overlooked deduction is that for private health insurance, which self-employed individuals can include for themselves, their spouse, and children, with a limit of 500 euros per person, which can increase to 1,500 euros in cases of disability.

In Andalucía, relevant regional deductions have been incorporated, such as the possibility of deducting gym or sports activity expenses, with a limit of up to 100 euros annually, and veterinary expenses, also with a maximum of 100 euros. There are also tax advantages for people with celiac disease.

Housing also offers significant deductions. In Cádiz, individuals under 35 years old and over 65 can deduct 15% of their habitual residence rent, with a cap of 600 euros, which rises to 900 euros in cases of disability. For landlords with rented properties, significant reductions on net income are maintained, varying according to the contract date and whether the property is in a stressed area or has been rehabilitated.

Other savings avenues include deductions for residing in rural areas or areas at risk of depopulation, which can impact habitual housing, family, rent, or education. It is essential not to confirm the draft without review, as many deductions, especially regional ones, do not appear automatically and must be added manually. Proper tax planning is key to reducing the burden and avoiding surprises.