One of the most common questions for self-employed professionals in Spain is what they can actually deduct from their business income.
The answer is not simply a matter of having an invoice. For an expense to be deductible, it generally needs to be genuinely connected with the economic activity, properly documented and correctly recorded.
This is particularly important for expenses that have both a professional and a private element, such as cars, mobile phones, internet or working from home.
What expenses can autónomos generally deduct?
There is a broad range of business expenses that can potentially be deducted when they are related to the economic activity.
Common examples include:
• Accountants, lawyers and other professional services
• Office rent and professional equipment
• Computers, software and other business technology
• Advertising and marketing
• Professional subscriptions
• Business insurance
• Social Security contributions
• Relevant training and professional development
• Certain bank charges and financing costs
However, these should not be treated as an automatic checklist. The key question is always whether the expense can be clearly linked to the business.
An invoice is important, but an invoice alone does not automatically make an expense deductible. If there is no clear connection with the economic activity, the expense may still be challenged.
Electric vehicles and specific tax deductions
Electric vehicles are a good example of why it is important to distinguish between ordinary business expense deductions and specific tax incentives.
For 2026, a 15% IRPF deduction is available for the purchase of qualifying new electric, plug-in hybrid and hydrogen vehicles, subject to the applicable conditions and a maximum deduction base of 20.000€. A separate 15% deduction may also apply to the installation of charging infrastructure, subject to its own limits and requirements.
These incentives should not, however, be confused with the ordinary rules governing the deductibility of vehicle costs for an autónomo.
The tax treatment of a vehicle can differ significantly between IRPF and VAT, particularly where the vehicle has both professional and private use. For example, VAT generally allows a 50% deduction for passenger vehicles subject to the relevant conditions, while IRPF takes a considerably stricter approach to mixed-use vehicles.
For more information, see our article on the tax deductibility of vehicles in Spain.
Mixed business and private expenses
Some of the most difficult expenses are those that are partly professional and partly personal.
This can include:
• Mobile phones and internet
• Household costs when working from home
• Vehicles
• Travel and meals
In these cases, the taxpayer needs to be particularly careful about what proportion can actually be claimed and what evidence is available to support the deduction.
For example, using a car to visit clients does not automatically mean that the vehicle and its running costs are deductible for IRPF purposes. The rules can also differ between IRPF and VAT.
Working from home
Working from home is another area where it is easy to assume that more can be deducted than is actually allowed.
Where part of a home is formally allocated to the economic activity, a proportion of certain costs may potentially be deductible. Specific rules also apply to household supplies such as electricity, water, gas, telephone and internet.
It is important to remember that the treatment is not necessarily the same for IRPF and VAT.
There can also be longer-term tax consequences when part of a property is used for business purposes, particularly when the property is eventually sold.
Business travel and meals
Genuine business travel can generally generate deductible expenses when there is a clear connection with the economic activity.
This can include flights, trains, taxis, hotels and other costs associated with a professional trip.
Keeping evidence of the business purpose can be extremely useful. Emails, appointment calendars, contracts or meeting invitations can help demonstrate why the expense was incurred.
There are also specific rules and limits for subsistence expenses. These are not automatic allowances: the relevant conditions must be met, including requirements concerning the location, payment method and type of establishment.
What about training?
Training and professional development can be deductible when there is a clear connection with the economic activity.
The fact that a course is useful personally does not necessarily make it a deductible business expense. The connection is easier to demonstrate when the training directly develops or improves an existing professional activity.
Common mistakes to avoid
Some expenses are more likely to cause problems than others.
Particular care should be taken with expenses that have a strong private element, including ordinary clothing, private travel, entertainment and household costs that have not been correctly allocated to the business.
Expenses without proper invoices or without a clear connection to the economic activity can also be challenged.
One useful way to think about it is:
If you would struggle to explain to the Tax Office why an expense was necessary for your business, it is probably worth checking carefully before claiming it.
Keep good records
Good record-keeping is one of the simplest ways for an autónomo to strengthen their position.
Keep:
• Invoices and receipts
• Proof of payment
• Evidence of the business purpose where relevant
• Supporting documentation for travel, meals and other potentially sensitive expenses.
It is also good practice to keep business expenses clearly separated from personal spending where possible.
And remember that IRPF and VAT do not always treat the same expense in the same way.
A final point for 2026
There are also specific tax incentives in 2026 relating to areas such as electric vehicles, charging infrastructure, renewable energy and energy efficiency.
These are worth looking at separately because they are not simply ordinary deductible business expenses. Some are specific IRPF deductions that can also apply to individuals who are not self-employed.
Understanding the difference between these tax incentives and ordinary business deductions is important when assessing the tax treatment of a particular expense or investment.
If you are planning a significant purchase or are unsure whether a particular expense is deductible, checking the tax treatment before spending the money can help you avoid problems later.
