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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.
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.
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 and 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 address.
Summary of deductible expenses for autónomos in Spain
Workspace and coworking
Office is deductible with a receipt that shows your name, and NIE or address.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
- Deductible: Monthly coworking bill.
- Not deductible: Personal coworking used for hobbies.
Rent and mortgage interest
Rent is deductible with a transaction screenshot, if the contract is under your name.
Mortgage is deductible with a mortgage payment statement, if you are the mortgage holder.
As a default we suggest to deduct the share corresponding to 10 m² of your home. If your workspace is larger, ask your accountant to help set the right percentage.
- Deductible: Rent share for your workspace; mortgage interest share for your workspace.
- Not deductible: Mortgage principal; full home cost; vacation property.
Home-office utilities
Utilities are deductible with a receipt that shows your name, and NIE or address, if the contract is under your name.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
As a default we suggest to deduct the share corresponding to 10 m² of your home. If your workspace is larger, ask your accountant to help set the right percentage.
- Deductible: Internet, phone, electricity, water, heating used for work.
- Not deductible: Streaming subscriptions; unrelated services.
Office supplies
Office gear is deductible with a receipt that shows your name, and NIE or address.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
- Deductible: A camera if you're a photographer, computer if you're a coder.
- Not deductible: A camera if you're a coder.
Software and online subscriptions
Software is deductible with a receipt that shows your name, and NIE or address.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
- Deductible: Adobe, Notion, Google Workspace, ChatGPT, Canva.
- Not deductible: Personal streaming.
Advertising and marketing
Marketing is deductible with a receipt that shows your name, and NIE or address.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
- Deductible: Online ads, business cards, website hosting.
- Not deductible: Gifts without your logo.
Professional services
Service providers are deductible with a receipt that shows your name, and NIE or address.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
- Deductible: Lawyer drafting a contract, designer, accountant.
- Not deductible: Private legal fees such as divorce.
Training and conferences
Courses are deductible with a receipt that shows your name, and NIE or address.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address
- Deductible: Training, certifications, and e‑learning related to your work.
- Not deductible: Guitar lessons.
Travel and transport
Travel is deductible with a receipt, with proof of the business need (meeting, event, etc.). Email or calendar invites usually work. A signed meeting form or event ticket is stronger.
Strongest proof - Receipt with your 1. name, 2. NIE, and, 3. address.
- 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.
Vehicle costs
Owned car is deductible with a receipt, when used only for business needs, for approved business activities, with detailed trip logs (date, from-to, client, reason, km) and matching odometer readings.
Strongest proof: a second car for personal use to clearly show separation.
- Deductible: Fuel, insurance, upkeep (owned or leased) when business‑only;
- Not deductible: Personal car fuel.
Meals and subsistence
Outside food is deductible with a receipt, when paid by card, with proof of the business need (meeting, event, etc.). Email or calendar invites usually work. A signed meeting form or event ticket is stronger.
Strongest proof - Receipt with your name or NIE.
Limit/day - in Spain €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.
Insurance premiums
Insurance is deductible with a receipt, if the policy is under your name, and related to your business.
Strongest proof - Receipt with your 1. name, 2. NIE OR address.
- Deductible: Health insurance up to €500/year per person (up to 25/yo); 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.
Social security contributions
The monthly cuota de autónomos is deductible with any proof - bank transaction, reciept, etc.
Charity and donations
Donations are not a business expense, but may reduce your personal IRPF if made to eligible entities, with donation certificate showing your name, NIE and address, plus a payment proof.
- 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.
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.
