nokfiTax-deductible expenses for autónomos
Every deductible expense lowers your income tax and, if it carries VAT, what you pay on form 303. But it has to follow some rules.
Updated October 2026
The three requirements
- It must be related to your business.
- It needs a full invoice in your name with your NIF or NIE.
- It must be recorded in your expenses ledger.
Expenses that are almost always deductible
- Office rent, office utilities and business insurance.
- Materials, stock, tools and software.
- Accountant, bank fees and advertising.
- Your autónomo quota and health insurance (up to €500 a year per person for income tax).
- Equipment such as computers or machinery, through depreciation.
The fine print
Working from home: if you declare to the tax office the part of your home you use, you deduct that share of property tax, community fees or rent, and 30 % of that share of utilities (electricity, water, internet).
Car: for income tax, only if used exclusively for work (except sales reps, taxi drivers, driving schools…). For VAT, 50 % is usually accepted.
Meals: up to €26.67 a day in Spain (€53.34 with an overnight stay) and €48.08 abroad (€91.35), paid by card at a restaurant on a working day.
Hard-to-justify expenses
Under simplified direct assessment, you also deduct 5 % of net income for hard-to-justify expenses, up to €2,000 a year.
Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Frequently asked questions
Can I deduct an expense with a till receipt?
For VAT you need an invoice (full, or simplified with your NIF). For income tax a receipt may do if it proves the expense, but an invoice is much safer.
Can I deduct my phone and computer?
Yes, if you use them for your business. If you also use them privately, deduct only the business share.
How long do I keep invoices?
At least four years, the period in which the tax office can review them; six if you keep commercial accounts.