Deductible Expenses for Autónomos in Spain: The Complete 2026 List

Most autónomos in Spain overpay tax because they don't know what's deductible — or they save the wrong kind of receipt. This is the full 2026 list with percentages, caps, and the single rule that disqualifies more deductions than anything else.

The one rule that breaks everything: ticket vs factura

A ticket (the small thermal receipt with no NIF) gives you nothing. You cannot deduct IVA, and IRPF deductibility is questionable.

A factura with your full name, NIF and Spanish address gives you everything: full IVA deduction and full IRPF deduction.

Every time you buy something for the business, ask: ¿me puede hacer una factura a nombre de la empresa? Give them your NIF. If they say no — buy elsewhere when you can.

This is the single biggest mistake. A €500/month Mercadona ticket habit costs you ~€105 in unrecovered IVA and another ~€100 in unrecovered IRPF every month if your activity even allows food at all.

The 25+ deductible categories

1. Seguridad Social cuota — 100%

Every monthly RETA payment. Just take it from the receipts.

2. Office rent — 100%

Full IVA deductible, full IRPF deductible. The lease must be on your name and reference business use.

3. Coworking — 100%

Same as office rent. Most coworkings issue proper facturas.

4. Home office — up to 30% of utilities

If you registered your home as work address on Modelo 037, you can deduct up to 30% of the proportional area of: electricity, water, gas, internet, fixed phone, community fees. Example: 80m² flat, you use a 16m² room for work → 20% of the flat → up to 30% of that 20% = 6% of bills.

5. Internet & mobile — 50–100%

If a clear business line: 100%. If shared with personal: 50% is the safe Hacienda standard.

6. Vehicle — 50% IVA, IRPF complicated

IVA: 50% by default for cars (deemed mixed use). 100% only for proven 100%-business vehicles (taxi, courier, driving instructor, commercial rep). IRPF: 100% only if 100% business use — very hard to prove for a normal autónomo. Most freelancers can't deduct car expenses on IRPF unless it's a commercial van.

7. Fuel — same as vehicle

Same rule. Always factura, never ticket.

8. Parking & tolls — 50–100%

Linked to a business trip with a documented client visit, agenda, etc.

9. Meals while working — €26.67/day cap (national)

The dieta is €26.67/day in Spain, €48.08/day abroad, only if paid by card and on a working day away from your usual workplace. You cannot deduct your daily lunch at the café next door. Save the factura — ticket won't fly.

10. Client meals — 1% of revenue cap

Business meals with clients: 100% IRPF deductible up to 1% of your annual turnover. Above that — disallowed. IVA fully deductible if factura.

11. Travel & hotels — 100%

For business travel: train, plane, hotel. Need factura with your NIF. Hacienda often asks for justification (which client, which event).

12. Professional services — 100%

Lawyer, gestor, accountant, consultant fees: fully deductible, IVA recoverable.

13. Software & SaaS — 100%

Adobe, Figma, Notion, GitHub, Slack, Taxo, ChatGPT Plus, hosting, domains. If invoice carries no Spanish IVA (US/Ireland supplier), you apply the reverse charge in Modelo 303 — it's a wash.

14. Hardware — 100% via amortización

Laptop, monitor, camera, phone: deducted via amortization (depreciation) over 4–8 years depending on the asset. Items under €300 can sometimes be deducted in year one.

15. Office supplies — 100%

Paper, pens, printer ink, packaging materials.

16. Marketing & advertising — 100%

Facebook Ads, Google Ads, billboards, influencer fees, business cards, website costs.

17. Training & courses — 100%

Courses, workshops, books relevant to your activity. A Spanish course if you're a translator: yes. A pottery class if you're a developer: no.

18. Subscriptions & professional press — 100%

Industry magazines, paid newsletters, Substacks, trade associations.

19. Bank fees — 100%

Account maintenance, transaction fees, card fees on your business account. Get monthly statements.

20. Loan interest — 100%

Interest on business loans (not the principal).

21. Insurance — 100%

Civil liability, professional indemnity, equipment insurance. Life and health insurance: up to €500/year per family member is deductible.

22. Repairs & maintenance — 100%

Of business equipment. Not capital improvements (those amortize).

23. Clothing — almost never

Only specific work uniforms with logos or PPE. A nice shirt for client meetings is not deductible.

24. Gifts to clients — 1% of revenue cap

Same cap as client meals. Wine, hampers, small branded items.

25. Co-working coffee/snacks — no

Even though most autónomos try.

Bonus: Difícil cobro

Invoices unpaid for 6+ months from a client in concurso de acreedores can be written off as bad debt.

Common mistakes

1. Saving tickets instead of facturas. Already covered. Biggest loss.
2. Deducting 100% of a personal phone or car. Hacienda will reject and add a sanction. Stick to 50% unless you can prove exclusive business use.
3. Deducting meals every working day. The dieta only applies when you're working away from your usual workplace, paid by card. Lunch at home or at your usual café doesn't qualify.
4. Mixing personal and business on the same card. Get a separate account. Hacienda inspectors will literally ask for the bank statement.
5. Forgetting amortization on hardware. A €2,000 laptop deducted in one year may be rejected. Spread it over 4 years (25% annually for IT equipment).
6. Not registering home as workplace. Without box ticked on Modelo 037, no utility deduction.

Worked example 1 — Designer working from home

Anna, graphic designer in Valencia. €40,000 revenue, works from a 12m² room in a 70m² flat.

Expense	Annual	Deductible	IRPF saving (24%)
RETA	€1,044	€1,044	€251
Internet	€600	€300 (50%)	€72
Electricity (30% × 17%)	€1,200 → €61	€61	€15
Adobe + Figma	€840	€840	€202
MacBook (amortized)	€2,400 / 4yr	€600/yr	€144
Coworking 2 days/wk	€1,800	€1,800	€432
Total		€4,645	€1,115

She saves €1,115/year just by tracking properly. Without it she'd hand it to Hacienda.

Worked example 2 — Courier / Glovo rider

Pavlo, courier. €18,000 revenue. Uses scooter 100% for deliveries.

Expense	Annual	Deductible	IRPF saving
RETA	€1,044	€1,044	full
Scooter fuel	€1,800	€1,800 (100%, commercial)	full
Scooter insurance	€420	€420	full
Repairs	€600	€600	full
Phone	€360	€360	full
Backpack/gear	€200	€200	full
Total		€4,424	~€840

The scooter being a commercial vehicle is key — full deduction. A regular car wouldn't get this.

Worked example 3 — Content creator on YouTube + sponsorships

Sasha, YouTuber in Madrid. €60,000 revenue from AdSense + brand deals.

Expense	Annual	Deductible	IRPF saving (30%)
RETA	€1,044	€1,044	€313
Camera + lens (amortized)	€3,200 / 5yr	€640/yr	€192
Editing software (Premiere, DaVinci)	€600	€600	€180
Mic + lights	€800 → amortized	€200/yr	€60
Home office utilities (30% × 15%)	€2,400 → €108	€108	€32
Travel for collabs (3 trips)	€1,500	€1,500	€450
Client meals (within 1% cap)	€500	€500	€150
ChatGPT, Notion, Frame.io	€420	€420	€126
Total		€5,012	€1,503

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