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Deductible expenses for autónomos in Spain
When you’re self-employed in Spain as an autónomo, every euro spent on business expenses directly lowers your taxable income. But what can you actually deduct? Here’s the lowdown: if an expense is directly linked to your business, it’s generally deductible. Just be ready to prove it in case of an inspection.
Let’s walk through the most common deductions - and answer key questions along the way.
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. The tax office (Agencia Tributaria) requires clear proof that the expense relates to your business: invoices, receipts, bank payment receipts, or PayPal confirmations. Keep these documents organized in case of a tax inspection.
Summary of deductible expenses for autónomos in Spain
How to claim home office deductions: mortgage interest, rent, and utilities
If you work from home, you’re in luck - part of your mortgage interest, rent, and utilities are deductible. Typically:
- Mortgage interest: 10–50% deduction if part of your home is a dedicated office.
- Rent: 10–50% deductible.
- Utilities (internet, electricity, water): 10–50% deductible.
Example: If you spend €6,000/year on rent and use 20% of your home as an office, you can deduct €1,200.
Can you deduct owned car expenses as an autónomo?
Got a car you use for work? You can deduct up to 50% of owned car costs, including fuel, insurance, and repairs - but only if it’s also used for business. This one is nuance, so it's best to speak to an accountant case by case.
What office gear and professional services are deductible?
Office gear like laptops, monitors, and software are 100% deductible. The same goes for service providers like accountants, lawyers, and consultants.
How to deduct travel and meals
Travel expenses for flights, hotels, and work trips are fully deductible. Make sure to clearly document the business purpose - like meeting with a client, visiting a supplier, or attending a conference in the destination.
Are outside meals deductible?
Deductible if:
- Paid by card.
- Maximum of €26.67/day.
- The meal was tied to your business activity, like a client meeting, a business trip, or a work event.
Can you deduct online courses and software costs?
Online courses and training directly related to your business are fully deductible. Same with software - as long as it’s used for work (e.g. accounting tools, creative software).
Are health and life insurance premiums deductible?
Self employed health insurance deduction: In Spain, both medical insurance and life insurance premiums are deductible up to €500/year. Other types of insurance, such as professional liability or equipment coverage, are also deductible but should be considered on a case-by-case basis with an accountant's advice.
Can autónomos deduct property and real estate taxes?
Are property taxes deductible for autónomos? Generally, no. Property taxes (IBI) on your home aren’t deductible for freelancers, even if you work from home.
Are real estate taxes tax deductible? Same answer: not for your primary residence, unless you run a dedicated office in a separate space.
Are charitable donations deductible?
Want to support charities? Donations don’t count as business expenses, but you can claim them as charitable deductions taxes on your personal income tax return (IRPF).
Mortgage interest deduction taxes vs. mortgage principal
Mortgage interest deduction taxes apply only to the interest part of your loan, not the principal.
Mortgage principal repayments aren’t deductible for autónomos, even if you work from home. Only the interest counts - typically 10–50% if it’s a mixed-use home office.
Are legal and expert fees deductible?
Legal fee deductions for taxes are fully allowed if they’re for your business - e.g. a tax expert helping you with quarterly filings.
Expert taxes services - like an accountant setting up your autonomo VAT returns - are fully deductible.
Are medical expenses deductible?
Is it worth claiming medical expenses on taxes? In Spain, medical expenses aren’t usually deductible for autónomos unless it’s a required business insurance. For personal healthcare, they’re not deductible on your freelance taxes.
Final takeaway on deductible expenses for autónomos
Running your freelance business in Spain? The core principle is clear: If you can show an expense is for work, you can generally deduct it. Keep records, pay by bank card, and talk to a tax pro when in doubt.
