Deductible expenses for self-employed workers in Spain

Deductible expenses for self-employed workers in Spain: what you can deduct and what you can't

One of the greatest tax benefits of being self-employed in Spain is being able to deduct expenses related to your professional activity. However, it is also one of the areas where the most mistakes are made... and where the Treasury pays the most attention.

In this article we explain what expenses you can deduct, what requirements must be met and what should be avoided, with clear examples. For more complex cases, you will find links to our detailed guides.

When is an expense deductible?

For an expense to be deductible in IRPF and/or VAT, it must meet two key conditions:

1. Be necessary for your professional activity
2. Be destined exclusively for that activity

Put simply:

if that expense only makes sense within your business, it is deductible.

If you doubt whether it is personal or professional, the Treasury will probably doubt it too.

Thinking like the Tax Agency is usually the best filter.

The invoice: the essential requirement

In most cases, without an invoice there is no deduction.

For an expense to be valid, you need a complete invoice, which includes:

• Number and date
• Issuer data (name, NIF/CIF, tax address)
• Clear description of the product or service
• Tax base
• VAT applied

With a correct invoice you will be able to:

• Deduct the expense in the IRPF
• Deduct the input VAT

⚠️ Important: without a complete invoice you will never be able to deduct VAT, even if the expense is real.

Are there deductible expenses without invoice?

Yes, but they are the exception, not the norm.

Some common expenses deductible in IRPF even if they do not have an invoice are:

• Self-employed quota (Social Security)
• Professional colleges
• Insurance
• Commissions and bank charges

In other cases (public transport, taxis, occasional tickets), it is best to always ask for an invoice when possible. A ticket can be used in some cases for personal income tax, but it is not a guarantee against a review.

Main deductible expenses of a self-employed person

Self-employed quota

• 100% deductible in personal income tax
• It is one of the easiest expenses to justify

Office or workplace

• Office or coworking rental: deductible if it is exclusively professional
• Work from home: a part of the supplies can be deducted, as long as you have notified the Treasury

Material and technology

• Computers, printers
• Software, licenses, digital tools
• Office supplies

Transport and vehicle

• Public transport, tolls, parking for professional reasons
• Vehicle: proportional deduction according to professional use
• (the criteria on vehicles evolves and should be reviewed every year)

Diets and trips

• Meals and accommodation for professional reasons
• With daily limits established by the Treasury
• Electronic payment and invoice improve justification

Training

• Courses, books and training directly related to your activity

Professional services

• Management, tax and accounting advice
• Lawyers, consultants, marketing

Insurance

• Professional insurance
• Private health insurance (with annual limits)

Amortizations and financial expenses

• Equipment, furniture
• Interest and commissions linked to the activity

Employees

If you have workers:

• Salaries
• Social Security
• Staff training and allowances

Can gasoline be deducted?

Yes, but not always and it depends on several factors.

• IRPF: only if the vehicle is 100% assigned to the activity (very specific cases such as professional transport).
• VAT: normally you can deduct 50% of VAT on fuel if the use is mixed, and 100% in specific activities.

It is one of the expenses most reviewed by the Treasury, so it is advisable to document it well.

Expenses that are not normally deductible

• Personal expenses without a clear relationship with the activity
• Everyday clothing
• Fines and sanctions
• Personal leisure

Key requirements for the Treasury to accept an expense

To avoid problems:

• The expense must be linked to your activity
• You must have a valid invoice or receipt
• It must be correctly recorded in your accounting
• It should not be a personal expense

Conclusion

Deducting expenses as a self-employed person is not a question of deducting everything, but of deducting well. Understanding what the Treasury accepts and keeping orderly accounting makes the difference between peace of mind and future problems.

In our detailed guides you will find:

• Updated limits
• Practical cases

You can find more information about deductible expenses in our help section here:

Control and compliance

Now that you know which expenses you can deduct as a self-employed person and which you cannot, the next step is as important as the first: keep those expenses well recorded, with their invoices organized and ready for any Treasury review.

On a day-to-day basis, many problems do not arise from not knowing the regulations, but from not having the information organized, not finding an invoice on time or mixing personal and professional expenses. That's where a good tool makes the difference.

With Conta.es you can:

• Record your expenses easily and classify them correctly
• Attach and keep your invoices in digital format
• Keep your accounting always prepared for your taxes and the Treasury

In this way, you not only comply with the regulations, but you gain peace of mind, save time and reduce the risk of errors that can end in requirements or sanctions.

If you are self-employed and want to keep your deductible expenses under control from day one, you can start using Conta.es right now and manage your accounting in a simple way and in accordance with Spanish regulations.