What can I claim as an expense?

As an autónomo in Spain, you can deduct a wide range of business-related expenses to lower your taxable income. To be deductible, the expense must be:

• Directly related to your professional activity

• Justified with a proper invoice (with your NIF or NIE)

• Paid through a traceable method (bank transfer, card, Bizum — not cash)

Common deductible expenses

Professional services and tools

• Services from other professionals (e.g. accountants, consultants, legal advice)

• Software, digital subscriptions, and cloud tools used for your work

• Web hosting, domain names, maintenance services

Equipment and office supplies

• Computers, phones, tablets, printers

• Office furniture and fittings

• Stationery, printer ink, chargers, tech accessories

Communications and utilities

• Internet and mobile phone bills (business portion only)

• Electricity, water, and gas (if you work from home and declare it officially)

Home office expenses as proportional part of your total home ONLY IF you have registered it as your workspace

• Rent or mortgage interest

• A percentage of home utilities, cleaning, and repairs related to the workspace

Transport and travel

• Public transport, tolls, and parking for work purposes

• Fuel and maintenance (only partially deductible, and only if the vehicle is declared for business use)

• Business travel expenses: accommodation, meals (with limits), conference tickets

Training and development

• Courses, seminars, and professional development programs

• Books and materials directly related to your activity

Administrative and financial costs

• Professional association fees

• Autónomo social security contributions

• Business insurance

• Bank fees on your business account

• Interest on loans used for business

When restaurant expenses are deductible

Restaurant expenses can be deductible for autónomos in Spain, but only under specific conditions and not in the casual or everyday sense.

• You’re traveling for work and the meal is part of that work-related travel (e.g. you’re attending a meeting, event, or conference outside your usual work area)

• The expense is reasonable and documented – not excessive, and clearly linked to your activity

• You pay by traceable method (no cash) and get a proper invoice (factura) with your NIE/NIF on it

You must also be outside your habitual work area so meals in your own city or neighbourhood generally aren’t deductible unless they meet the travel/work justification.

A few rules to keep in mind

• Only invoices count – basic shop receipts (tickets) aren’t valid for deductions

• The link to your business must be clear – stick to expenses you can justify

• Partial use = partial deduction – if an item or service is only partly for work, you can only deduct the work-related portion