This guide covers every expense you can (and can't) deduct as an autónomo, and what documents you need to back each one up.
The golden rule for deductions
An expense is deductible if it's linked to your activity and you can prove it. Materials, tools, travel, training: all valid if it serves the business and you have the receipt. If the Tax Agency asks and you can't prove it, the deduction gets rejected and you could end up paying up to 50% more in tax.
The documents that prove an expense
The AEAT only accepts costs backed by a document showing what you bought, who sold it, and that it was paid.
Invoice (factura): full details of seller and buyer, date, description, net amount and VAT. Lets you deduct both the cost and the VAT.
Receipt or simplified invoice (ticket): no buyer tax ID. Lets you deduct the cost, not the VAT.
PayPal or online payment confirmation: valid when the supplier doesn't issue an invoice (apps, ads).
Bank statement or renn screenshot: the key proof for rent, mortgage interest, and Social Security payments.
Keep all files digitally for four years — that's the AEAT inspection window.
Summary of deductible expenses for autónomos
Social Security contributions: 100% deductible. Always.
Rent (home office): 10%–50% depending on the proportion of professional use. Use 10% if unsure.
Mortgage interest (home office): same as rent.
Utilities (internet, electricity, water): same as rent.
Personal car: up to 50% if also used for work and your activity requires it. Check with your adviser.
Office supplies and software: 100% if for professional use.
Travel: 100%. Business trips to visit clients, suppliers, or attend events.
Meals away from base: up to €26.67/day on work trips or client meetings, paid by card.
Life insurance: up to €500/year.
Health insurance: only if the policy is directly linked to the professional activity.
Professional service providers (lawyers, accountants): 100%.
Online courses and training: 100% if the course is related to your work.
Charitable donations: included in your personal tax return, not as a business expense.
Not yet registered? Read the complete autónomo guide before you start.
Workspace and coworking
Rent for offices, studios, or coworking spaces is 100% deductible.
Deductible: monthly coworking invoice.
Documentation: invoice, receipt, or transaction confirmation (PayPal or other platform).
Rent and mortgage interest
Home rent and mortgage interest (not the principal) are deductible if you work from home. You can only deduct the professional-use percentage: 10%–50%. Use 10% if unsure.
Deductible: home rent in proportion to the home-office area, mortgage interest on the work area.
Not deductible: the full mortgage or rent on the whole property, or a holiday home.
Documentation: lease agreement and rental invoice or receipt, or bank payment screenshot.
Home office utilities
Deduct the portion corresponding to your work space. Use 10% if unsure.
Deductible: electricity, water, and internet for the rooms registered as work space.
Not deductible: Netflix, 100% of rent.
Documentation: contract and utility invoice or receipt.
Office supplies
Items that make sense for your work are fully deductible.
Deductible: a camera if you're a photographer, a computer if you're a developer.
Not deductible: a camera if you're a developer.
Documentation: invoice, receipt, or online platform confirmation.
Software and online subscriptions
Apps and SaaS you use for the business are fully deductible.
Deductible: Adobe, Notion, Google Workspace.
Not deductible: personal Spotify.
Documentation: invoice, receipt, or online platform confirmation.
Advertising and marketing
Money spent reaching clients is deductible.
Deductible: Google Ads, Meta Ads, business cards.
Not deductible: gifts without your brand on them.
Documentation: invoice, receipt, or online platform confirmation.
Professional services
Professionals you hire for your activity are 100% deductible.
Deductible: a lawyer who drafts a contract, a designer, a gestoría or accountant.
Not deductible: personal legal fees such as a divorce.
Documentation: invoice, receipt, or online platform confirmation.
Training and conferences
Training that improves the skills you sell is deductible.
Deductible: an SEO course if you work in marketing, an industry conference.
Not deductible: guitar lessons.
Documentation: invoice, receipt, or online platform confirmation.
Travel and transport
Business trips to visit clients are deductible. Your daily commute is not.
Deductible: train to a client's city, hotel, taxi.
Not deductible: daily commute from home to the office.
Documentation: invoice or receipt plus proof of professional purpose (conference ticket, client meeting invitation).
Vehicles
Only vehicles declared as 100% business use with the AEAT and used in permitted professions (e.g. taxi drivers) allow you to deduct purchase costs and fuel.
Deductible: fuel, repairs, and tolls for a van registered for business use.
Not deductible: fuel for your personal car.
Documentation: invoice or receipt plus proof of professional purpose.
Meals and per diems
Meals away from your base location on working days: up to €26.67 per day.
Deductible: lunch at an industry trade fair.
Not deductible: Friday beers with friends.
Documentation: invoice or receipt and proof of professional purpose. Must be paid by card.
Insurance premiums
Life and health (up to €500 per person), public liability, and professional cover linked to the business are deductible.
Deductible: life insurance (up to €500), public liability.
Not deductible: pet insurance.
Documentation: invoice, receipt, or online platform confirmation.
.jpeg)
