Deductible expenses for autónomos in Spain

This guide spells out every cost you may (and may not) claim, plus the documents you need to back each one up.

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What expenses can autónomos deduct in Spain? The golden rule

For autónomos, expenses as self‑employed include everything from gear to travel, as long as they’re linked to work. And you need the paperwork to back it up. If Hacienda calls, you’ll have to show proof that the expense served your business. Without that, they can reject the deduction and charge you up to 50% more tax than if you hadn’t claimed it at all.

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The paperwork that proves an expense

Each category of expenses requires a different level of transaction proof - from a simple bank receipt to a full invoice that includes several identifiers.

Invoice with your autónomo details: Shows your autónomo name, NIE and tax address.
Receipt with your name only: Shows your autónomo name.
Payment proof only: Shows the bank/card transaction with date, amount and payee (e.g., Social Security, rent).

Stronger vs. weaker proof. A stronger document always works in place of a weaker one. If the table asks for a “receipt with your name” and you have a full invoice with your name, NIE and address, that’s fine. The other way around is not.

Recovering VAT (IVA). You can reclaim input VAT only with a full invoice that includes your autónomo name, NIE and tax address.

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Summary of deductible expenses for autónomos in Spain

Category	Description	Limitations & special rules	Required info on the document	Extra proof for audit
Life insurance		Not deductible. Only health insurance can be deducted.
General insurance	Other business-related insurance (e.g. equipment)	Deductible only if it’s directly linked to your business. Talk with your accountant to confirm.	Bank receipt	Policy should be under your name
Professional liability insurance	Covers legal costs if a client claims your work caused damage	Deductible if related to your business.	Bank receipt	Policy should be under your name
Health insurance	Covers your medical costs	Deductible up to €500/year	Bank receipt	Policy should be under your name
Mortgage interest	Interest paid on your home mortgage	We recommend deducting the share that corresponds to 10m² of your home used as an office. If your workspace is larger, ask your accountant if you can deduct more.	Mortgage should be under your name
Mortgage principal	Principal paid on your home mortgage	Not deductible. Only interest is allowed. You can deduct the mortgage interest share if the split appears on the document.
Rent	Monthly rent for your home	We recommend deducting the share that corresponds to 10m² of your home used as an office. If your workspace is larger, ask your accountant if you can deduct more.	Bank receipt	Contract should be under your name
Utilities	Internet, phone, electricity, water, heating	We recommend deducting the share that corresponds to 10m² of your home used as an office. If your workspace is larger, ask your accountant to decide on the right % to apply.	Bill with your autónomo name and address	Contract/home should be under your name
Transportation	Public transport, taxis, ride-sharing	Only taxis/ride-hailing used for business are deductible (paid by card). Daily commuting and public transport passes are not deductible.	Receipt	Meeting form signed by both parties
Outside food	Work meals in restaurants, cafés, etc.	Deductible only when with a client/supplier or during a work trip and paid by card. Use Spain per-diems €26.67/day (€53.34 overnight) or abroad €48.08 (€91.35 overnight).	Receipt with your name	Meeting form signed by both parties
Owned car	Fuel, insurance, and upkeep of your car	For mixed use, only VAT up to 50% is recoverable and the base is not deductible in IRPF. Only fully business-use vehicles in allowed professions allow full deductions.	Receipt
Offices	Office rent and coworking spaces	Deductible 100% when used exclusively for business.	Invoice with your name, NIE, and address
Office gear	Computers, monitors, desks, etc.	Deductible if directly connected to your business.	Receipt with your name
Service provider	Payments to accountants, lawyers, etc.	Deductible when tied to your activity.	Invoice with your name, NIE, and address
Online courses	Training, certifications, and e-learning	Deductible if it relates directly to your work.	Invoice with your name, NIE, and address
Travel	Flights, trains, hotels, and business trips	Deductible when for business. Keep a meeting proof.	Invoice with your name, NIE, and address	Meeting form signed by both parties
Software	ChatGPT, Canva, etc.	Deductible if directly connected to your business.	Receipt with your name
Social security		Can be deducted automatically with no document. If you upload one, a bank receipt or Social Security extract works.
Other		Depends on case. Talk with your accountant to confirm.

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Haven't registered yet? All you need to know before registering as Autonomo in Spain.

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Workspace and coworking

Office, studio or coworking rent is 100 percent deductible.

Deductible: Monthly coworking bill.
Not deductible: Personal coworking used for hobbies.
Proof: Invoice with your name, NIE, and address.

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Rent and mortgage interest

Home rent and mortgage interest (not principal) are deductible if you work from there. Deduct the share that corresponds to the percentage of your home used as an office.

Deductible: Rent share for your workspace; mortgage interest share for your workspace.
Not deductible: Mortgage principal; full home cost; vacation property.
Proof: Rent - bank receipt plus a rental contract under your name. Mortgage - bank mortgage document showing principal vs interest, under your name.

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Home-office utilities

Deduct the share that matches your home‑office space.

Deductible: Internet, phone, electricity, water, heating used for work.
Not deductible: Streaming subscriptions; unrelated services.
Proof: Bill with your autónomo name, NIE and address.

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Office supplies

Items that make sense for your work are fully deductible.

Deductible: A camera if you're a photographer, computer if you're a coder.
Not deductible: A camera if you're a coder.
Proof: Receipt with your name.

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Software and online subscriptions

Apps and SaaS you use for the business are fully deductible.

Deductible: Adobe, Notion, Google Workspace, ChatGPT, Canva.
Not deductible: Personal streaming.
Proof: Receipt with your name.

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Advertising and marketing

Money spent to reach clients is deductible.

Deductible: Online ads, business cards, website hosting.
Not deductible: Gifts without your logo.
Proof: Invoice with your name, NIE, and address.

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Professional services

Professionals you hire for your activity are 100 percent deductible.

Deductible: Lawyer drafting a contract, designer, accountant.
Not deductible: Private legal fees such as divorce.
Proof: Invoice with your name, NIE, and address.

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Training and conferences

Learning that improves the skills you sell is deductible.

Deductible: Training, certifications, and e‑learning related to your work.
Not deductible: Guitar lessons.
Proof: Invoice with your name, NIE, and address.

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Travel and transport

Trips for client work are deductible; daily commuting is not.

Deductible: Travel - flights, trains, hotels and business trips. Transportation - taxis/ride‑hailing used for business, paid by card.
Not deductible: Daily commuting; public transport passes; leisure travel.
Proof: Travel - invoice with your name, NIE, and address, and a meeting proof. Transportation - receipt; meeting form signed by both parties.

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Vehicle costs

Only vehicles declared as 100 percent business use with AEAT and used in allowed professions (like taxi drivers) allow full deductions.

Deductible: Fuel, insurance, upkeep (owned or leased) when business‑only; for mixed use, VAT up to 50% is recoverable and the base is not deductible in IRPF.
Not deductible: Personal car fuel.
Proof: For owned vehicles, receipts for fuel/repairs/tolls and a usage log. For leasing, invoices with your name, NIE, and address; supplier NIF; base and VAT; plus payment proof.

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Meals and subsistence

Meals are deductible only when with clients/suppliers or on a work trip and paid by card. Use Spain per‑diems €26.67/day (€53.34 overnight) or abroad €48.08 (€91.35 overnight).

Deductible: Work meals in restaurants and cafés when tied to meetings or trips.
Not deductible: Personal meals.
Proof: Receipt with your name. Keep a meeting form signed by both parties or equivalent proof.

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Insurance premiums

Treatment depends on the policy.

Deductible: Health insurance up to €500/year per person; professional liability insurance; other business‑related insurance when directly linked to your activity.
Not deductible: Life insurance as a business expense.
Proof: Bank receipt. For audits, keep the policy showing it is under your name.

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Social security contributions

The monthly cuota de autónomos is deductible.

Proof: Can be deducted automatically with no document. If you upload one, a bank receipt or Social Security extract works.

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Charity and donations

Donations are not a business expense, but may reduce your personal IRPF if made to eligible entities.

Deductible: As a personal deduction in your annual IRPF when the recipient is an eligible entity.
Not deductible: As a business expense, and VAT is not recoverable.
Proof: Donation certificate showing your name, NIE and address; recipient entity name and NIF; date; amount; plus payment proof.

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Final takeaway on deductible expenses for autónomos

The core principle is simple: If you can show an expense is for work, you can generally deduct it. Just keep records.

Deductible expenses for autónomos in Spain - 2025