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Deductible Expenses for Autónomos in Spain - 2025

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.

Store every file digitally for four years – that’s AEAT’s audit window.

Summary of deductible expenses for autónomos in Spain

Expense type Deductible rate Notes
Social security contributions (cuota de autónomos)100%Always deductible
Rent (home office)10-50%Deduct the share that matches your home-office space, use 10% if you’re unsure
Mortgage interest (home office)10-50%Same as rent
Utilities (Internet, electricity, water)10-50%Same as rent
Owned car expensesUp to 50%Only if the car is also used for work and your trade needs a vehicle, consult with your accountant
Office gear and software100%Fully deductible when used for business
Travel100%Business trips inside or outside Spain to meet clients, suppliers, or attend conferences
Outside mealsUp to €26.67/dayBusiness trips inside or outside Spain to meet clients, suppliers, or attend conferences, paid by card
Life insuranceUp to €500/year
Health insuranceReview case by caseOnly policies directly linked to the business
Service providers (lawyers, accountants)100%
Online courses and training100%Course must relate to your work
Charitable donationsPersonal deductionClaim these on your personal tax return, not as a business expense

Workspace and coworking

Bold takeaway: Office, studio or coworking rent is 100 percent deductible.

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.

Home‑office utilities

Bold takeaway: Deduct the share that matches your home-office space, use 10% if you’re unsure.

Office supplies

Bold takeaway: Items that make sense for your work are fully deductible.

Software and online subscriptions

Bold takeaway: Apps and SaaS you use to for the business are fully deductible.

Advertising and marketing

Bold takeaway: Money spent to reach clients is deductible.

Professional services

Bold takeaway: Professionals you hire for your activity are 100 percent deductible.

Training and conferences

Bold takeaway: Learning that improves the skills you sell is deductible.

Travel and transport

Bold takeaway: Trips for client work are deductible, daily commuting is not.

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.

Meals and subsistence

Bold takeaway: Meals outside your town on work days up to €26.67 per day.

Insurance premiums

Bold takeaway: Health/life (up to €500 per person), liability and professional cover tied to the business are deductible.

Social security contributions

Bold takeaway: The monthly cuota de autónomos is always deductible.

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.

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