As an autónomo in Spain, you can deduct a wide range of business-related autonomo expenses to lower your taxable income. The system is not as generous as other countries, but business-to-business expenses that are obviously for your business are allowed.
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 autónomo 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
