[jfernandezr]

Wow, initially I thought this was the typical libertarian thing to pay less taxes. But thanks to your explanation, I see that the scheme is absolutely crazy. Software devs salaries, as any other employee, should be considered an expense.

But, in a second thought, if you sell a software that you hand crafted to a single customer, in Spain, the software enterprise currently deducts all salaries, while the customer has to depreciate the cost. Think about that in the likes of building an expensive machine: the manufacturer deducts all costs while the customer has to depreciate the machine cost over 20 years.

So the question is, how should a software development piece be considered when it's used internally? Why if you sell that software to others have a tax implication different than if you yourself use it?

That's a very difficult question to answer with too many edges.