{"id":47954,"date":"2025-12-21T21:03:49","date_gmt":"2025-12-21T21:03:49","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=47954"},"modified":"2025-12-31T06:08:40","modified_gmt":"2025-12-31T06:08:40","slug":"trade-spain-irpf-reduction-tax-savings-for-freelancers-with-one-main-client","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/trade-spain-irpf-reduction-tax-savings-for-freelancers-with-one-main-client\/","title":{"rendered":"TRADE (Spain) IRPF reduction: tax savings for freelancers with one main client"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"47954\" class=\"elementor elementor-47954\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fbcb9e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbcb9e7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e836f2\" data-id=\"1e836f2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2146f2e elementor-widget elementor-widget-text-editor\" data-id=\"2146f2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"1361\" data-end=\"1390\">Note for English readers:<\/strong> <strong data-start=\"1391\" data-end=\"1400\">TRADE<\/strong> (Spain) is a legal status meaning <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/economically-dependent-self-employed-worker-trade-what-is-it\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><em data-start=\"1435\" data-end=\"1480\">economically dependent self-employed worker<\/em><\/a>(<em data-start=\"1482\" data-end=\"1530\">Trabajador Aut\u00f3nomo Econ\u00f3micamente Dependiente<\/em>). It generally applies when <strong data-start=\"1559\" data-end=\"1575\">at least 75%<\/strong> of your income comes from one main client.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-be4b6c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be4b6c8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c466b4b\" data-id=\"c466b4b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27997d5 elementor-widget elementor-widget-text-editor\" data-id=\"27997d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"764\" data-end=\"1049\">If you\u2019re self-employed in Spain but <strong data-start=\"801\" data-end=\"847\">most of your income comes from one company<\/strong>, it\u2019s worth checking whether you can be treated as a <strong data-start=\"901\" data-end=\"910\">TRADE<\/strong> (economically dependent self-employed worker) \u2014 because it may unlock a <strong data-start=\"983\" data-end=\"1010\">specific IRPF reduction<\/strong>.<\/p><p data-start=\"1051\" data-end=\"1257\">This is not about \u201cgaming the system\u201d. It\u2019s about applying the rules correctly (and avoiding the classic scenario: discovering the best option <em data-start=\"1194\" data-end=\"1201\">after<\/em> filing\u2026 when only your coffee still gives you comfort).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-82cd626 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82cd626\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a5c4f6\" data-id=\"0a5c4f6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2768455 elementor-widget elementor-widget-heading\" data-id=\"2768455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is TRADE (and why the 75% rule matters)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4c82881 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c82881\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57e0bcd\" data-id=\"57e0bcd\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5468c0c elementor-widget elementor-widget-text-editor\" data-id=\"5468c0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A freelancer can be considered economically dependent when <strong data-start=\"1367\" data-end=\"1433\">a single main client accounts for a very large share of income<\/strong> (commonly referenced as <strong data-start=\"1458\" data-end=\"1473\">75% or more<\/strong>). If you meet the legal criteria and formalities, you may fall under TRADE status \u2014 and that can connect with a <strong data-start=\"1586\" data-end=\"1603\">tax reduction<\/strong> under the IRPF rules for \u201ceconomically dependent or single non-related client\u201d situations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d869635 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d869635\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b4661c\" data-id=\"4b4661c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fa65b60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa65b60\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e329cf0\" data-id=\"e329cf0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da77550 elementor-widget elementor-widget-text-editor\" data-id=\"da77550\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: center;\">\u201cDon\u2019t confuse TRADE with <strong><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/differences-between-false-self-employment-and-trade\/\" target=\"_blank\" rel=\"noopener\">false self-employment \u2014 here are the key differences<\/a><\/strong>.\u201d<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bd66fc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd66fc0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-98d3000\" data-id=\"98d3000\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94d94d8 elementor-widget elementor-widget-heading\" data-id=\"94d94d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The tax benefit: \u20ac2,000 IRPF reduction (plus possible extras)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5004c95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5004c95\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-daf8a5a\" data-id=\"daf8a5a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76e57eb elementor-widget elementor-widget-text-editor\" data-id=\"76e57eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to the Spanish Tax Agency (AEAT) guidance, the <strong data-start=\"1856\" data-end=\"1897\">standard reduction is \u20ac2,000 per year<\/strong>.<\/p><h3>Extra reduction for low net income<\/h3><p data-start=\"1977\" data-end=\"2221\">If your <strong data-start=\"1985\" data-end=\"2024\">net income from economic activities<\/strong> is <strong data-start=\"2028\" data-end=\"2048\">below \u20ac19,747.50<\/strong> <em data-start=\"2049\" data-end=\"2054\">and<\/em> your <strong data-start=\"2060\" data-end=\"2119\">other non-exempt income (excluding economic activities)<\/strong> is <strong data-start=\"2123\" data-end=\"2143\">not above \u20ac6,500<\/strong>, you may apply an additional reduction:<\/p><ul data-start=\"2223\" data-end=\"2361\"><li data-start=\"2223\" data-end=\"2275\"><p data-start=\"2225\" data-end=\"2275\">Net income <strong data-start=\"2236\" data-end=\"2252\">\u2264 \u20ac14,047.50<\/strong>: additional <strong data-start=\"2265\" data-end=\"2275\">\u20ac6,498<\/strong><\/p><\/li><li data-start=\"2276\" data-end=\"2361\"><p data-start=\"2278\" data-end=\"2361\">Net income <strong data-start=\"2289\" data-end=\"2314\">\u20ac14,047.50\u2013\u20ac19,747.50<\/strong>: <strong data-start=\"2316\" data-end=\"2361\">\u20ac6,498 \u2212 1.14 \u00d7 (Net income \u2212 \u20ac14,047.50)<\/strong><\/p><\/li><\/ul><h3 data-start=\"2363\" data-end=\"2397\">Extra reduction for disability<\/h3><p data-start=\"2398\" data-end=\"2565\">If you have a qualifying disability and the net income comes from effective exercise of the activity, the additional amount is:<\/p><ul data-start=\"2566\" data-end=\"2682\"><li data-start=\"2566\" data-end=\"2584\"><p data-start=\"2568\" data-end=\"2584\"><strong data-start=\"2568\" data-end=\"2578\">\u20ac3,500<\/strong>, or<\/p><\/li><li data-start=\"2585\" data-end=\"2682\"><p data-start=\"2587\" data-end=\"2682\"><strong data-start=\"2587\" data-end=\"2597\">\u20ac7,750<\/strong> in certain cases (third-party assistance, reduced mobility, or disability <strong data-start=\"2672\" data-end=\"2681\">\u2265 65%<\/strong>)<\/p><\/li><\/ul><p data-start=\"2684\" data-end=\"2801\"><strong data-start=\"2684\" data-end=\"2698\">Important:<\/strong> after applying the reduction, <strong data-start=\"2729\" data-end=\"2762\">the result cannot be negative<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-983a80c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"983a80c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86f35e3\" data-id=\"86f35e3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-135a247 elementor-widget elementor-widget-heading\" data-id=\"135a247\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key eligibility conditions (quick checklist)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b18fbc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b18fbc2\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af9611f\" data-id=\"af9611f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d7708a elementor-widget elementor-widget-text-editor\" data-id=\"1d7708a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2851\" data-end=\"2968\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/inicio.html\" target=\"_blank\" rel=\"noopener\">AEAT<\/a> lists several conditions. The ones that most often decide the outcome are:<\/p><ul data-start=\"2969\" data-end=\"3490\"><li data-start=\"2969\" data-end=\"3021\"><p data-start=\"2971\" data-end=\"3021\">Net income calculated under <strong data-start=\"2999\" data-end=\"3020\">direct assessment<\/strong>.<\/p><\/li><li data-start=\"3022\" data-end=\"3148\"><p data-start=\"3024\" data-end=\"3148\">All supplies\/services are made to <strong data-start=\"3058\" data-end=\"3084\">one non-related client<\/strong>, or you qualify as <strong data-start=\"3104\" data-end=\"3113\">TRADE<\/strong> and the client is <strong data-start=\"3132\" data-end=\"3147\">not related<\/strong>.<\/p><\/li><li data-start=\"3149\" data-end=\"3250\"><p data-start=\"3151\" data-end=\"3250\">Total <strong data-start=\"3157\" data-end=\"3180\">deductible expenses<\/strong> across all activities do not exceed <strong data-start=\"3217\" data-end=\"3224\">30%<\/strong> of declared gross income.<\/p><\/li><li data-start=\"3251\" data-end=\"3358\"><p data-start=\"3253\" data-end=\"3358\"><strong data-start=\"3253\" data-end=\"3277\">No employment income<\/strong> in the tax year (with limited exceptions for certain benefits up to <strong data-start=\"3346\" data-end=\"3356\">\u20ac4,000<\/strong>).<\/p><\/li><li data-start=\"3359\" data-end=\"3439\"><p data-start=\"3361\" data-end=\"3439\">At least <strong data-start=\"3370\" data-end=\"3377\">70%<\/strong> of income is subject to <strong data-start=\"3402\" data-end=\"3438\">withholding \/ payment on account<\/strong>.<\/p><\/li><li data-start=\"3440\" data-end=\"3490\"><p data-start=\"3442\" data-end=\"3490\">No activity via <strong data-start=\"3458\" data-end=\"3489\">income attribution entities<\/strong>.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fd516c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd516c1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1b7c69d\" data-id=\"1b7c69d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a2214e elementor-widget elementor-widget-heading\" data-id=\"9a2214e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The common pitfall: it\u2019s NOT compatible with the 5% allowance (simplified direct assessment)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a1185ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1185ed\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e4d71fe\" data-id=\"e4d71fe\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3a4c52 elementor-widget elementor-widget-text-editor\" data-id=\"b3a4c52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3588\" data-end=\"3771\">If you are under <strong data-start=\"3605\" data-end=\"3637\">simplified direct assessment<\/strong>, you may be used to the <strong data-start=\"3662\" data-end=\"3710\">5% \u201cdifficult-to-justify expenses\u201d allowance<\/strong>, capped at <strong data-start=\"3722\" data-end=\"3732\">\u20ac2,000<\/strong>.<\/p><p data-start=\"3773\" data-end=\"3917\">But you <strong data-start=\"3781\" data-end=\"3799\">cannot combine<\/strong> that 5% allowance with the TRADE\/single-client reduction \u2014 you must choose one.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4805770 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4805770\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35448c9\" data-id=\"35448c9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b4503c elementor-widget elementor-widget-heading\" data-id=\"5b4503c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Side-by-side examples (with numbers)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-262996f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"262996f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3df567d\" data-id=\"3df567d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a168bd5 elementor-widget elementor-widget-text-editor\" data-id=\"a168bd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"3954\" data-end=\"4015\">Case 1: Net income \u20ac18,000 (simplified direct assessment)<\/h3><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"4016\" data-end=\"4230\"><thead data-start=\"4016\" data-end=\"4060\"><tr data-start=\"4016\" data-end=\"4060\"><th data-start=\"4016\" data-end=\"4026\" data-col-size=\"sm\">Concept<\/th><th data-start=\"4026\" data-end=\"4041\" data-col-size=\"sm\">5% allowance<\/th><th data-start=\"4041\" data-end=\"4060\" data-col-size=\"sm\">TRADE reduction<\/th><\/tr><\/thead><tbody data-start=\"4077\" data-end=\"4230\"><tr data-start=\"4077\" data-end=\"4111\"><td data-start=\"4077\" data-end=\"4090\" data-col-size=\"sm\">Net income<\/td><td data-col-size=\"sm\" data-start=\"4090\" data-end=\"4100\">\u20ac18,000<\/td><td data-col-size=\"sm\" data-start=\"4100\" data-end=\"4111\">\u20ac18,000<\/td><\/tr><tr data-start=\"4112\" data-end=\"4146\"><td data-start=\"4112\" data-end=\"4130\" data-col-size=\"sm\">TRADE reduction<\/td><td data-col-size=\"sm\" data-start=\"4130\" data-end=\"4134\">\u2013<\/td><td data-col-size=\"sm\" data-start=\"4134\" data-end=\"4146\">\u2212\u20ac3,992*<\/td><\/tr><tr data-start=\"4147\" data-end=\"4175\"><td data-start=\"4147\" data-end=\"4162\" data-col-size=\"sm\">5% allowance<\/td><td data-col-size=\"sm\" data-start=\"4162\" data-end=\"4170\">\u2212\u20ac900<\/td><td data-col-size=\"sm\" data-start=\"4170\" data-end=\"4175\">\u2013<\/td><\/tr><tr data-start=\"4176\" data-end=\"4230\"><td data-start=\"4176\" data-end=\"4201\" data-col-size=\"sm\"><strong data-start=\"4178\" data-end=\"4200\">Taxable net income<\/strong><\/td><td data-col-size=\"sm\" data-start=\"4201\" data-end=\"4215\"><strong data-start=\"4203\" data-end=\"4214\">\u20ac17,100<\/strong><\/td><td data-col-size=\"sm\" data-start=\"4215\" data-end=\"4230\"><strong data-start=\"4217\" data-end=\"4228\">\u20ac14,008<\/strong><\/td><\/tr><\/tbody><\/table><p>* \u20ac2,000 standard + ~\u20ac1,992 low-income extra (using AEAT\u2019s formula).<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ec490e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec490e9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee88e29\" data-id=\"ee88e29\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8e7196 elementor-widget elementor-widget-text-editor\" data-id=\"b8e7196\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"4343\" data-end=\"4392\">Case 2: Net income \u20ac50,000 + disability (35%)<\/h3><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"4393\" data-end=\"4611\"><thead data-start=\"4393\" data-end=\"4437\"><tr data-start=\"4393\" data-end=\"4437\"><th data-start=\"4393\" data-end=\"4403\" data-col-size=\"sm\">Concept<\/th><th data-start=\"4403\" data-end=\"4418\" data-col-size=\"sm\">5% allowance<\/th><th data-start=\"4418\" data-end=\"4437\" data-col-size=\"sm\">TRADE reduction<\/th><\/tr><\/thead><tbody data-start=\"4454\" data-end=\"4611\"><tr data-start=\"4454\" data-end=\"4488\"><td data-start=\"4454\" data-end=\"4467\" data-col-size=\"sm\">Net income<\/td><td data-col-size=\"sm\" data-start=\"4467\" data-end=\"4477\">\u20ac50,000<\/td><td data-col-size=\"sm\" data-start=\"4477\" data-end=\"4488\">\u20ac50,000<\/td><\/tr><tr data-start=\"4489\" data-end=\"4523\"><td data-start=\"4489\" data-end=\"4507\" data-col-size=\"sm\">TRADE reduction<\/td><td data-col-size=\"sm\" data-start=\"4507\" data-end=\"4511\">\u2013<\/td><td data-col-size=\"sm\" data-start=\"4511\" data-end=\"4523\">\u2212\u20ac5,500*<\/td><\/tr><tr data-start=\"4524\" data-end=\"4556\"><td data-start=\"4524\" data-end=\"4539\" data-col-size=\"sm\">5% allowance<\/td><td data-col-size=\"sm\" data-start=\"4539\" data-end=\"4551\">\u2212\u20ac2,000**<\/td><td data-col-size=\"sm\" data-start=\"4551\" data-end=\"4556\">\u2013<\/td><\/tr><tr data-start=\"4557\" data-end=\"4611\"><td data-start=\"4557\" data-end=\"4582\" data-col-size=\"sm\"><strong data-start=\"4559\" data-end=\"4581\">Taxable net income<\/strong><\/td><td data-col-size=\"sm\" data-start=\"4582\" data-end=\"4596\"><strong data-start=\"4584\" data-end=\"4595\">\u20ac48,000<\/strong><\/td><td data-col-size=\"sm\" data-start=\"4596\" data-end=\"4611\"><strong data-start=\"4598\" data-end=\"4609\">\u20ac44,500<\/strong><\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-start=\"4613\" data-end=\"4775\">* \u20ac2,000 standard + \u20ac3,500 disability extra.<br data-start=\"4698\" data-end=\"4701\" \/>** 5% allowance capped at \u20ac2,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cdb1a52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdb1a52\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57a0d8c\" data-id=\"57a0d8c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38fe953 elementor-widget elementor-widget-heading\" data-id=\"38fe953\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical recommendation for 2026: do not leave it \"for May\"<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6315725 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6315725\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2258e4d\" data-id=\"2258e4d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fee0bf7 elementor-widget elementor-widget-text-editor\" data-id=\"fee0bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Don\u2019t wait until filing season. If you might qualify, review your figures <strong data-start=\"4868\" data-end=\"4887\">before year-end<\/strong>, confirm eligibility conditions, and run a comparison: <strong data-start=\"4943\" data-end=\"4978\">TRADE reduction vs 5% allowance<\/strong>.<\/p><p data-start=\"5746\" data-end=\"5845\">If you think you can fit as a TRADE, it makes sense to review it before the end of the year:<\/p><ol><li data-start=\"5746\" data-end=\"5845\">Check the actual % of dependence (75% or more).<\/li><li data-start=\"5746\" data-end=\"5845\">Check if you fulfil the tax requirements (expenses \u2264 30%, 70% with withholding, etc.).<\/li><li data-start=\"5746\" data-end=\"5845\">If appropriate, formalise and register the contract (the &#8220;formal&#8221; part is where people stumble the most).<\/li><li data-start=\"5746\" data-end=\"5845\">Simulate what is more convenient in your case: TRADE reduction vs 5% (and if there are increments, usually the TRADE reduction wins by the go-goat).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4f48bd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f48bd5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d2f1c7\" data-id=\"8d2f1c7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5e3a09 elementor-widget elementor-widget-heading\" data-id=\"d5e3a09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQs for your blog: TRADE and reduction in personal income tax (autonomous with a main client)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1b858af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b858af\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f170a9\" data-id=\"0f170a9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-84e15ce elementor-widget elementor-widget-text-editor\" data-id=\"84e15ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"86\" data-end=\"122\"><strong>1) What exactly is a TRADE?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">A TRADE (economically dependent self-employed worker) is a freelancer who obtains at least 75% of his income from the same client and fulfils a series of legal and formal requirements of this figure.<\/p><p data-start=\"123\" data-end=\"385\"><strong>2) How do I know if I fulfil the &#8220;75% with the same client&#8221;?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">It is calculated with your income\/sales of the year: if 75% or more comes from a single customer (usually and on a regular basis), it is convenient to analyse if you fit as a TRADE and if you can document it correctly.<\/p><p data-start=\"123\" data-end=\"385\"><strong>3) Is being TRADE just &#8220;a fiscal concept&#8221; or does it also have a labour part?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">He has both. It is a figure from the labour\/self-employed field (Law of the Statute of Self-Employment) with its own requirements and formalities. The tax part (reduction in personal income tax) comes &#8220;after&#8221;, if you meet the conditions.<\/p><p data-start=\"123\" data-end=\"385\"><strong>4) Do you have to sign and register a TRADE contract?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">Yes: normally there must be a written contract and the contract registration with the SEPE within the expected deadlines. (This is where people &#8220;fall&#8221; the most: 75% is fulfilled but it is not formalised as it touches).<\/p><p data-start=\"123\" data-end=\"385\"><strong>5) What tax savings exist in the personal income tax if I am a TRADE?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">In general, there is a fixed reduction of \u20ac2,000 per year on the net return of the activity, if you meet the requirements.<\/p><p data-start=\"123\" data-end=\"385\"><strong>6) Can the reduction be greater if I have low incomes?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">Yes. If your net returns from economic activities are less than \u20ac19,747.50, and you have no other non-exempt income (other than economic activities) greater than \u20ac6,500, you can apply an additional reduction:<\/p><p data-start=\"123\" data-end=\"385\">Yes RN \u2264 \u20ac14,047.50: \u20ac6,498<\/p><p data-start=\"123\" data-end=\"385\">If RN between \u20ac14,047.50 and \u20ac19,747.50: it is progressively reduced with the formula indicated by the AEAT.<\/p><p data-start=\"123\" data-end=\"385\"><strong>7) What if I have a disability? Does it also increase?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">Yes. There is an additional reduction of \u20ac3,500, which can rise to \u20ac7,750 in certain cases (third-party assistance, reduced mobility or disability \u2265 65%).<\/p><p data-start=\"123\" data-end=\"385\"><strong>8) I am in simplified direct estimation: can I apply the TRADE reduction and the 5% of &#8220;difficult justification&#8221; at the same time?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">No. They are incompatible: if you apply the reduction for TRADE (or single unlinked client), you cannot apply the 5% of provisions and expenses of difficult justification.<\/p><p data-start=\"123\" data-end=\"385\"><strong>9) So, what suits me better: 5% or the TRADE reduction?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">Practical rule:<\/p><p data-start=\"123\" data-end=\"385\">If your net return is less than \u20ac40,000, 5% will be less than \u20ac2,000, so the fixed reduction of \u20ac2,000 usually comes out better (and even more so if there is an increase due to low income or disability).<\/p><p data-start=\"123\" data-end=\"385\">If your net return is \u2265 \u20ac40,000, 5% reaches the top of \u20ac2,000, and the difference will depend on whether you can apply increments (for example, disability).<\/p><p data-start=\"123\" data-end=\"385\"><strong>10) What are the most important tax requirements when applying the reduction?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">The most &#8220;treatious&#8221; are usually:<\/p><p data-start=\"123\" data-end=\"385\">That the set of deductible expenses does not exceed 30% of the full returns declared.<\/p><p data-start=\"123\" data-end=\"385\">That at least 70% of the income is subject to withholding\/income on account.<\/p><p data-start=\"123\" data-end=\"385\">Fulfil formal obligations and other conditions detailed by the AEAT (and which should be reviewed on a case-by-case basis).<\/p><p data-start=\"123\" data-end=\"385\"><strong>11) What happens if a year does not reach 75% with that client?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">If you do not fulfil the requirement in the period, you will not be able to treat yourself as a TRADE that year (and, therefore, you could lose the reduction if it depended on that condition). In practice, it is convenient to plan it before the end of the year and not &#8220;discover&#8221; it when the Treasury is already warming up engines.<\/p><p data-start=\"123\" data-end=\"385\"><strong>12) Is TRADE and &#8220;false self-employed&#8221; the same thing?<\/strong><\/p><p data-start=\"123\" data-end=\"385\">No. Being TRADE is a legal figure for dependent self-employed. Another thing is when, due to the reality of the service (schedules, integration into the client&#8217;s structure, employee&#8217;s own instructions, etc.), the relationship may seem labour. If there are doubts, it is convenient to check it, because the problem is not the label: it is the reality. (As at company dinners).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b24ea1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b24ea1e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f022583\" data-id=\"f022583\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05a55e5 elementor-widget elementor-widget-heading\" data-id=\"05a55e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Closure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8a19a61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a19a61\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c09314c\" data-id=\"c09314c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e53ef11 elementor-widget elementor-widget-text-editor\" data-id=\"e53ef11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are self-employed and your billing is concentrated on a customer, it is not just a commercial data: it can be a tax lever (well done) or a risk (if it is badly posed). In <a href=\"https:\/\/www.asesoriaorihuelacosta.com\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda Orihuela Costa<\/a> we can review it with you and leave it correctly fitted, documented and optimised for your Income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-11940d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11940d0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8eb746e\" data-id=\"8eb746e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d784f47 elementor-widget elementor-widget-html\" data-id=\"d784f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is an economically dependent self-employed worker (TRADE) in Spain?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"In Spain, TRADE is a legal acronym (Trabajador Aut\u00f3nomo Econ\u00f3micamente Dependiente) meaning an economically dependent self-employed worker. It is a Spanish legal status and should not be confused with the English word \u201ctrade\u201d.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"When does the 75% economic dependence rule apply?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"In general terms, it applies when income from one main client represents at least 75% of the self-employed worker\u2019s income, in line with the TRADE legal framework in Spain.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Do I need a written contract and registration as a TRADE?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. The TRADE agreement should be in writing and registered. As a general rule, the TRADE registers it within 10 business days of signing and informs the client within the next 5 business days. If registration is not communicated within 15 business days, the client must register it within the following 10 business days.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the standard IRPF reduction for TRADE (or a single non-related client) if requirements are met?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"As a general rule, the reduction is \u20ac2,000 per year applied to the net income from the activity, provided the Spanish Tax Agency requirements are met.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can the reduction increase for low net income?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. If net income from economic activities is below \u20ac19,747.50 and other non-exempt income (other than economic activities) does not exceed \u20ac6,500, an additional reduction applies: (1) \u20ac6,498 if net income is up to \u20ac14,047.50; or (2) \u20ac6,498 minus 1.14 \u00d7 (net income \u2212 \u20ac14,047.50) if net income is between \u20ac14,047.50 and \u20ac19,747.50.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is there an additional reduction for disability?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. If there is a qualifying disability and net income comes from the effective exercise of the activity, an additional \u20ac3,500 per year may apply. This can be \u20ac7,750 if third-party assistance, reduced mobility, or a disability degree of 65% or more is accredited.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the key Spanish Tax Agency requirements to apply the reduction?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Key conditions include: (1) net income calculated under the direct assessment method; (2) all supplies\/services provided to a single non-related client, or TRADE status with a non-related client; (3) deductible expenses across all activities not exceeding 30% of declared gross income; (4) formal obligations complied with; (5) no employment income (with limited exceptions for certain benefits up to \u20ac4,000); (6) at least 70% of income subject to withholding\/payment on account; (7) no activity carried out through income-attribution entities.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"If I use simplified direct assessment, can I combine the TRADE reduction with the 5% \u201cdifficult-to-justify expenses\u201d deduction?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. The TRADE (or single non-related client) reduction is not compatible with the 5% deduction for provisions and difficult-to-justify expenses (capped at \u20ac2,000) under simplified direct assessment. You must choose one of them.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can this reduction make my taxable net income negative?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Under Spanish Tax Agency guidance, the resulting balance after applying this reduction cannot be negative.\"\n      }\n    }\n  ]\n}\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Note for English readers: TRADE (Spain) is a legal status meaning economically dependent self-employed worker(Trabajador Aut\u00f3nomo Econ\u00f3micamente Dependiente). It generally applies when at least 75% of your income comes from one main client. If you\u2019re self-employed in Spain but most of your income comes from one company, it\u2019s worth checking whether you can be treated [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":47711,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-47954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF-300x200.webp",300,200,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/12\/TRADE-reduccion-IRPF.webp",1536,1024,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TRADE (Spain) IRPF reduction: tax savings for freelancers - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"If 75% of your income comes from one client, you may qualify as TRADE (Spain). 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