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This guide covers every cost autónomos can claim in Spain in 2026, plus the documents you need to back each one up. The rules are stable this year — but Hacienda's audit activity is increasing, so clean paperwork matters more than ever.
What expenses can autónomos deduct in Spain? The golden rule
For autónomos, deductible expenses include everything directly linked to your professional activity — from gear to travel to software — as long as you have documentation. If Hacienda calls, you need to show the expense served your business. Without proof, they can reject the deduction and charge you up to 50% more than you'd have paid if you hadn't claimed it.
The paperwork that proves an expense
Each category requires a different level of proof — from a simple bank receipt to a full invoice with several identifiers.
- Invoice with your autónomo details: Shows your name, NIE, and address.
- Receipt with your name only: Shows your autónomo name.
- Payment proof only: Bank or 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 NIE and address, that's fine. The reverse is not.
Recovering VAT (IVA). You can reclaim input VAT only with a full invoice that includes your name, NIE, and address.
Summary of deductible expenses for autónomos in Spain (2026)
| Category | Required document | Minimum proof accepted | Best proof for audits | Limits and special rules |
|---|---|---|---|---|
| General insurance | Receipt | Policy under your name | Receipt with your name, NIE, or address | Deductible if related to your business. |
| Professional liability insurance | Transaction screenshot | Policy under your name | ||
| Health insurance | Transaction screenshot | Policy under your name | Deductible up to €500 per year per family member under 25. | |
| Mortgage interest | Mortgage payment statement | Mortgage under your name | Deductible only if you own the home. | |
| Rent | Transaction screenshot | Contract under your name | 10 m² home-office share applied by default. Larger workspace requires adjustment. | |
| Utilities | Receipt | Contract under your name + receipt with your name and NIE or address | Receipt with your name, NIE, and address | 10 m² home-office share applied by default. |
| Transportation | Receipt | Proof of business need (email or calendar invite) | Signed meeting form + receipt with your name or NIE | |
| Outside food | Receipt (paid by card) | Proof of business need (email or calendar invite) | Signed meeting form + receipt with your name or NIE | Limit: €26.67/day Spain (€53.34 overnight), €48.08 abroad (€91.35 overnight). |
| Owned car | Receipt | Trip logs and odometer readings | Proof of a second personal-use car | Only deductible when used exclusively for business. |
| Office gear | Receipt | Receipt with your name and NIE or address | Receipt with your name, NIE, and address | |
| Office | Receipt | Receipt with your name and NIE or address | Receipt with your name, NIE, and address | |
| Service providers | Receipt | Receipt with your name and NIE or address | Receipt with your name, NIE, and address | |
| Courses | Receipt | Receipt with your name and NIE or address | Receipt with your name, NIE, and address | Must be relevant to your business activity. |
| Travel | Receipt | Proof of business need (email or calendar invite) | Signed meeting form + receipt with your name or NIE | |
| Software | Receipt | Receipt with your name and NIE or address | Receipt with your name, NIE, and address | |
| Financial charges | Transaction screenshot | Deductible only if the bank account is used exclusively for business. | ||
| Social security | Optional: bank transaction screenshot | Fully deductible. No document required. |
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, deduct the share corresponding to 10 m² of your home. If your workspace is larger, ask your accountant to 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. Apply the 10 m² home share by default.
- 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; a 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.
- 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.
- 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.
- 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.
- 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. Email or calendar invites work. A signed meeting form or event ticket is stronger.
- Deductible: Flights, trains, hotels, and business trips. Taxis and ride-hailing used for business, paid by card.
- Not deductible: Daily commuting; public transport passes; leisure travel.
Vehicle costs
Your car is deductible only when used exclusively for business, with detailed trip logs and matching odometer readings.
Strongest proof: a second personal car that clearly separates business from private use.
- Deductible: Fuel, insurance, upkeep when business-only.
- Not deductible: Personal car fuel.
Meals and subsistence
Work meals are deductible when paid by card, with proof of the business reason.
Daily limits in 2026: €26.67/day in Spain (€53.34 overnight), €48.08 abroad (€91.35 overnight).
- Deductible: Meals tied to meetings or business 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.
- Deductible: Health insurance up to €500/year per person (under 25); professional liability insurance; other business-related insurance.
- Not deductible: Life insurance as a business expense.
Social security contributions
The monthly cuota de autónomos is fully deductible. No document required — it's automatically recognised by Hacienda.
Charity and donations
Donations are not a business expense, but may reduce your personal IRPF if made to eligible entities — with a donation certificate showing your name, NIE, and address, plus payment proof.
- Deductible: As a personal deduction in your annual IRPF when the recipient is an eligible entity.
- Not deductible: As a business expense. VAT is not recoverable.
Frequently asked questions
Can I deduct my phone bill?
Yes, if the contract is in your name and the phone is used primarily for work. Apply the 10 m² proportional rule if it's a home/work shared contract.
Can I deduct the full rent of my home?
No. The default is 10 m². If you have a larger dedicated workspace, your accountant can calculate the correct percentage.
Is social security deductible?
Yes, fully. No document needed — it's automatic.
Can I deduct a work meal?
Yes, as long as you pay by card and can show the business reason. Keep the receipt and an email or calendar invite confirming the meeting.
What happens if Hacienda rejects a deduction?
They will add the corresponding IRPF plus a surcharge of up to 50%. Keep all invoices and business proof for at least 4 years.
Can I deduct a home office renovation?
Only the proportional share of the workspace area (typically the 10 m² rule applies). Major structural works are generally not deductible.
Final takeaway
The core principle is simple: if you can show an expense is for work and you have the paperwork, you can generally deduct it. The more complete your document trail, the safer you are in an audit. renn tracks your expenses automatically, flags which ones are deductible, and keeps your records organised — so you claim what you're owed without the stress.
