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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
Plain rule: AEAT only allows costs backed by paperwork that shows what you bought, who sold it, and that you paid.
- Invoice (factura): Full seller & buyer details, date, concept, base, VAT. Lets you deduct both the cost and the VAT.
- Receipt / simplified invoice (ticket): Cash‑register slip with no tax ID. Deduct cost only, no VAT.
- PayPal or other online‑payment slip: Acceptable when the supplier issues no invoice (apps, ads).
- Bank proof: A screenshot from your bank or the renn platform showing the transaction. This is the key evidence for rent, mortgage interest, and social security payments.
Store every file digitally for four years – that’s AEAT’s audit window.
Summary of deductible expenses for autónomos in Spain
Workspace and coworking
Bold takeaway: Office, studio or coworking rent is 100 percent deductible.
- Deductible: Monthly coworking bill.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip.
Rent and mortgage interest
Bold takeaway: Home rent and mortgage interest (not principal) are deductible if you work from there. You can only deduct the percentage used for work - 10% to 50%. Use 10% if you're unsure.
- Deductible: Home rent, mortgage interest on workspace.
- Not deductible: Full home mortgage or rent, vacation property.
- Proof: The contract AND rent invoice or receipt, OR a bank screenshot of the payment.
Home‑office utilities
Bold takeaway: Deduct the share that matches your home-office space, use 10% if you’re unsure.
- Deductible: Electricity, water, internet that reach the registered rooms.
- Not deductible: Netflix, full rent.
- Proof: Contract AND utility invoice or receipt.
Office supplies
Bold takeaway: 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: Invoice or receipt, or PayPal (or other platform) transaction slip.
Software and online subscriptions
Bold takeaway: Apps and SaaS you use to for the business are fully deductible.
- Deductible: Adobe, Notion, Google Workspace.
- Not deductible: Personal Spotify.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip.
Advertising and marketing
Bold takeaway: Money spent to reach clients is deductible.
- Deductible: Google Ads, Facebook Ads, business cards.
- Not deductible: Gifts without your logo.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip.
Professional services
Bold takeaway: 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 or receipt, or PayPal (or other platform) transaction slip.
Training and conferences
Bold takeaway: Learning that improves the skills you sell is deductible.
- Deductible: SEO course for a marketer, industry conference.
- Not deductible: Guitar lessons.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip.
Travel and transport
Bold takeaway: Trips for client work are deductible, daily commuting is not.
- Deductible: Train to a client city, hotel, taxi.
- Not deductible: Daily ride from home to office.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip. A proof for the business purpose (conference ticket, customer meeting invite).
Vehicle costs
Bold takeaway: Only vehicles registered as 100 percent business‑use with AEAT and used in allowed professions (like taxi drivers) allow deductions for purchase and fuel.
- Deductible: Fuel, repairs, tolls for a registered van.
- Not deductible: Personal car fuel.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip. A proof for the business purpose (conference ticket, customer meeting invite).
Meals and subsistence
Bold takeaway: Meals outside your town on work days up to €26.67 per day.
- Deductible: Lunch at a trade fair.
- Not deductible: Friday beers.
- Proof: Invoice or receipt. A proof for the business purpose (conference ticket, customer meeting invite).
Insurance premiums
Bold takeaway: Health/life (up to €500 per person), liability and professional cover tied to the business are deductible.
- Deductible: Life policy (up to €500), public liability.
- Not deductible: Pet insurance.
- Proof: Invoice or receipt, or PayPal (or other platform) transaction slip.
Social security contributions
Bold takeaway: The monthly cuota de autónomos is always deductible.
- Proof: Bank / renn screenshot of the monthly charge.
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.
