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Recording Expenses Without an Invoice – Bank Transactions

General Information​

Companies and self-employed individuals in Spain may include certain expenses without an invoice if they are related to their professional activity:

Social Security Contributions​

These payments are mandatory and are automatically charged on the last business day of the month.

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Keep sufficient funds in your account. Otherwise:

  • A debt for the full contribution amount will be generated (without bonuses)
  • Penalties of 10% (1st month), 20% (2nd month), up to 35% will apply

Health Insurance​

Maximum deduction: €500/year per family member (€1,500 in disability cases). Example: a family of 4 people = up to €2,000/year.

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Required:

  • Insurance policy
  • Bank payment proof

Bank Fees​

Only fees related to professional activity are deductible.

Recommendations:

  • Check balances before the Social Security charge
  • Review bank notifications
  • Record expenses promptly

How to Check Your Social Security Contribution​

Go to: Social Security Electronic Office

  1. Companies → Reports and Certificates
  2. Self-Employed Contribution Data Report → Request
  3. Authenticate using your digital certificate
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You will need the computer where your digital certificate is installed.

  1. Select the period and download the PDF
  2. Look for the "CUOTA" field to see the amount
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Save this document for future verification.

1. Introduction​

In this tutorial you will learn how to record in 1C:Gestión Integral:

  • Social Security payments
  • Health insurance
  • Bank fees
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You must record all transactions from the beginning of your self-employed activity.

2. Create a Bank Transaction​

Follow these steps:

  1. Finance → Treasury → Bank transactions
  2. Click "Create"

3. Complete the Entry​

  • Number: Generated automatically
  • Date: Use the calendar
  • Bank account: Select the one associated with your self-employed activity
  • Total amount
  • Operation: Choose "Other bank transactions"

In "Payment details":

  • Use debit accounts:
    • 642 Social Security
    • 625 Health insurance
    • 626 Bank fees

Attach supporting documents:

  • Idc/cp-100 or bank statement (Social Security)
  • Policy (insurance)
  • Bank receipt (fees)

Finish with "Post and close".

4. Recurring Operations​

For monthly payments such as Social Security:

  1. Copy the previous entry (Finance → Bank transactions)
  2. Update the date and amount
  3. Attach the new receipt
  4. "Post and close"

5. Conclusion​

Recording these expenses correctly allows you to:

  • Properly calculate your taxable base
  • Optimize your tax burden
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Do not forget to keep sufficient funds available to avoid surcharges!