Deductible Business Expenses for Autónomos
General Requirements
The Spanish Tax Agency (Hacienda) sets out general requirements that must be met for a self-employed person (autónomo) to deduct VAT and personal income tax (IRPF) on business expenses:
- Business-related only — expenses must be directly linked to your professional activity; personal expenses are excluded.
- Properly documented — each expense must be supported by a valid invoice, receipt, or proof of payment. In the case of Social Security contributions or health insurance, a bank receipt is sufficient. Invoices must include all mandatory details: VAT number (NIF/NIE), full name, date, description of the purchase, VAT breakdown, and taxable base.
- Recorded in accounting books — every deductible expense must be entered in your accounting records (your accountant will handle this for you).
Always request an invoice addressed to you as an autónomo before making payment. Once issued, invoices are rarely corrected.
Deductible Expense Categories
Software
Licenses and subscriptions used for your business, including:
- Operating systems and productivity suites (e.g. Windows, Microsoft 365)
- Developer tools (e.g. JetBrains IDEs, GitHub Copilot)
- Cloud services and SaaS tools
- Other professional software subscriptions
Hardware
Computers, printers, monitors, and other equipment used for work.
Office Supplies
Stationery, consumables, and furniture.
Marketing
Advertising, websites, social media promotion, and similar costs.
Professional Services
Fees paid to other professionals, provided they invoice from outside Spain.
Many online services have a billing or account settings section where you can enter your autónomo details to generate proper invoices. If you have an EU VAT ID, it is preferable to enter it there instead of your Spanish TAX ID — this allows the provider to issue the invoice without VAT (reverse charge).
Social Security Contributions
The bank payment receipt is sufficient documentation.
Accountant Fees
Fully deductible as a professional service expense.
Coworking spaces
Shared workspaces are fully deductible.
Bank Fees
Charges on a bank account used exclusively for business purposes.
Office Rental
Renting a commercial space If you rent a local office, the expense invoice may include a 19 % withholding tax. Your accountant or service provider will file the quarterly withholding form (Modelo 115) on your behalf.
Working from home
- If your home address is registered in Modelo 036 with AEAT as your place of business, you may deduct a proportional share of utility bills, provided they are in your name.
- Mortgage interest and the IBI (property tax) may be deducted on the same proportional basis.
- If you rent your home, contact your accountant to assess whether a share of the rent is deductible for your activity.
Professional Events
Registration fees and related costs for events connected to your business.
Books, Training & Courses
Educational materials and courses directly related to your professional activity.
Business Travel
| Category | Limit |
|---|---|
| Accommodation & transport | No monetary cap; ticket must be in your name |
| Food & beverages (Spain) | €26.67 per day |
| Food & beverages (abroad) | €91.35 per day |
Payment must always be made by credit card, with proof of payment retained.
VAT on Purchases: Spain vs. the EU
Purchases within Spain
When you receive a correctly issued invoice from a Spanish supplier, VAT is automatically included and submitted for refund on your quarterly VAT return Modelo 303.
Purchases from Other EU Countries (Intra-Community Acquisitions)
To buy from EU suppliers without paying their local VAT, you must have an EU VAT ID (also known as an intra-community operator number).
Obtain your EU VAT ID
You can verify any EU VAT number using the official VIES tool: ec.europa.eu/taxation_customs/vies
Notify the supplier before checkout
Inform the supplier that this is a business purchase and provide your EU VAT ID. The supplier will then issue an invoice without VAT (under the reverse charge mechanism).
Keep the correct invoice
The invoice should show your name, NIE, and address, and must state your EU VAT ID with €0 VAT.
If you fail to provide your EU VAT ID before the purchase, the supplier will issue the invoice as if to a private individual and charge their country’s VAT. Recovery of that VAT is possible but requires a separate and more complex procedure (Modelo 360), with certain limitations.
Getting Correct Invoices from Retailers
When shopping at physical or online retailers, always request a business invoice (factura para autónomo) before paying. Below are notes for common stores:
| Store | How to get a business invoice |
|---|---|
| IKEA | Register for a business account at ikea.com/es/es/ikea-business |
| Leroy Merlin | Indicate “Soy profesional” at checkout |
| Apple | Use the Apple for Business (Empresas) section |
| Amazon | Register for an Amazon Business account |
In all cases, verify that your NIE / VAT ID is correctly saved in your account settings before placing an order.
Mandatory Invoice Fields
Every invoice must contain the following to be accepted as a deductible expense:
- Your full name and surname exactly as on your identity card
- Your NIE number
- Your full registered business address
- The VAT amount broken out separately (if applied)
Depreciation of High-Value Items
Not all expenses are fully deductible in the year of purchase. Items above €300 (excl. VAT) are subject to depreciation:
| Category | Depreciation period |
|---|---|
| Furniture (e.g. desk, chair) | 10 years (10 % per year) |
| Technology (e.g. computer, monitor) | 4 years (25 % per year) |
Split Invoices to Avoid Depreciation
If individual items each cost less than €300 (excl. VAT), they can be deducted in full in the year of purchase — even if bought together.
Example: You buy a desk (€250 excl. VAT) and a chair (€100 excl. VAT) at the same time.
- One combined invoice (€350) → depreciated over 10 years at 10 % per year.
- Two separate invoices → both deducted in full immediately, since each is under €300.
Ask the seller to issue separate invoices per item whenever the total purchase would otherwise exceed the €300 threshold.