Hard-to-justify expenses: the 5% you can deduct without invoices

Freelancers taxed under Simplified Direct Assessment have a tax "wildcard": they can deduct 5% of their preliminary net income as hard-to-justify expenses, with no need to produce invoices or receipts.

How much can I deduct?

5% of net income (income minus deductible expenses), capped at €2,000 a year.

Do I need to justify it?

No. It is an automatic deduction that requires no supporting documents. It is the only tax expense that needs no invoice.

Who can apply it?

Only freelancers under Simplified Direct Assessment (not modules or normal direct assessment). It is one of the advantages of this regime. At DPL Asesores we optimise your return with every available deduction.