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Con fecha 25 de octubre se ha publicado la ley 6/2017 de Reformas Urgentes del Trabajador Autónomo. En su artículo 11 se modifica el artículo 30.2.5 de la ley del IRPF, introduciendo los siguientes cambios en la determinación del rendimiento neto de actividades económicas en el régimen de estimación directa (con entrada en vigor a partir del 1 de enero de 2018):

-Se da una regla de objetividad para la deducibilidad de los gastos de suministros cuando la actividad se desarrolle en parte de la vivienda habitual del empresario o profesional.

-Se aclara que son deducibles los gastos de manutención del contribuyente incurridos en el desarrollo de la actividad económica, con una serie condiciones.

 

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