Maria Espinosa Guillen

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 … Read more

In 2026, Spain updates the rules for VAT pro-rata, a system used to calculate the deductible portion of VAT when a business carries out both taxable and exempt operations. For small and medium companies and self-employed professionals, understanding these changes is essential to optimize tax deductions and comply with the Tax Office. This article explains … Read more

If you are planning to settle in Spain and start a business or professional activity, it is essential to understand your tax obligations—especially regarding VAT (Value Added Tax). However, not all activities are subject to VAT in Spain.This article explains which business activities are exempt from VAT under Spanish law, specifically Article 20 of VAT … Read more