Some tips about New Spanish Law for Contractors and Freelancers 2018: 1. VAT Deductible expenses for self-employed people working from home. 2. Utilities and other property-related deductible expenses. 3. Accommodation and meals allowances related to business. 4. Other deductible expenses: Health insurance premium, Mobile phone, Social Security Fees,. 5. Other relevant measures: A Flat Social Security rate of 50 Euros per month is extended to 1 year, Commuting Work Accidents, Maternity, paternity and adoption are subsidized.