Self-employed deductible expenses (autónomo, gastos deducibles) in Spain
Deductible expenses (gastos deducibles) lower your profit and your IRPF, and the IVA on them reduces your modelo 303 payment. But the tax office (AEAT) only accepts expenses that meet three conditions: linked to the activity, backed by a factura (not just a receipt) and recorded in your libros. Below: what you can really deduct (the cuota, home under the “30% rule”, your gestor, car/fuel, meals, insurance), what is contentious, the documents you need and what to do in an inspection.
What a gasto deducible is: three conditions
Link to the activity (vinculación): the expense must relate to your profession, not your private life.
Proof (justificación): you need a factura with your details (NIF), not a plain receipt — otherwise the IVA is not deductible.
Recording (registro): the expense must be entered in your libro de gastos/inversiones and assigned to the right period.
Effect: the expense lowers the IRPF base (modelo 130/Renta), and the IVA soportado reduces the modelo 303 payment.
Who this applies to
- Self-employed workers (autónomos) in estimación directa — they deduct real expenses under these rules.
- In módulos (estimación objetiva) the calculation is fixed — real expenses are not deducted this way.
- IVA-exempt activities don’t deduct the IVA soportado, but the expense still counts for IRPF.
- A “partly personal” expense (home, car, phone) is deducted only in the share linked to the activity.
NAVISort out my autónomo case — how to register and pay correctly
NAVI shows the steps, the cuota and how to avoid recargos.
What you can usually deduct
- The self-employed contribution (cuota de autónomo, RETA) — a fully deductible expense.
- Home as an office: the “30% rule” — 30% of the share of utilities (electricity, water, internet) matching the % of the home used for the activity (declared in modelo 036).
- Your gestor/asesor, professional software, subscriptions, professional fees, job-related training.
- Meals (dietas): around €26.67/day in Spain (more abroad), only with card payment at a venue, on a working day away from your town.
- Health insurance — up to ~€500/year per person; supplies, equipment (via amortización), part of phone/internet, premises rent.
Timing and bookkeeping
- The deduction applies in the quarter the expense belongs to (modelo 303 for IVA, 130 for IRPF).
- The annual total goes in the Renta return (modelo 100).
- Keep facturas and libros for at least 4 years (the AEAT inspection window).
- Car/fuel and meals need extra conditions (electronic payment, link to the activity).
What to prepare
- Facturas with your NIF (not a receipt) for each expense.
- Your libro de gastos and libro de bienes de inversión.
- Proof of payment (statement, card) — especially for dietas.
- For the home — the % of area used for the activity from modelo 036; for the car — a justification of the link to the activity.
How to deduct correctly
- For each expense get a factura with your details (NIF), not just a receipt.
- Check the link to the activity — personal spending is not deductible.
- Record the expense in your libro de gastos (or inversiones for equipment via amortización).
- Deduct the IVA soportado in modelo 303 and the expense in 130/Renta.
- Keep the facturas and proof of payment for an AEAT comprobación.
Common mistakes
- Deducting from a receipt with no factura — the IVA won’t be accepted.
- Writing off personal expenses (clothing, unrelated restaurants, holidays).
- The “full” car/home deduction myth — usually only a share, or 50% IVA on a car.
- Meals with no electronic payment or conditions — won’t pass.
- Not keeping libros or facturas — nothing to prove it in an inspection.
If AEAT rejects a deduction
- In a comprobación AEAT can remove the deduction → extra assessment + late-payment interest and possible penalty.
- Prove the link to the activity and file the justification/documents; if needed, a recurso.
- Gather facturas, libros and proof of payment — a structured position helps.
- If there is a debt, you can request an aplazamiento (instalments).
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Frequently asked questions
Can I deduct my home if I work from home?
Partly: the “30% rule” — 30% of the share of utilities matching the % of area used for the activity (declared in modelo 036). Rent and ownership/financing costs only for the business-use share and with proof; mortgage principal is not a direct deductible expense.
Can I deduct the car and fuel?
Contentious: IVA on a car is usually 50%; for IRPF only if the car is 100% for the activity (hard to prove). Some activities (taxi, vans) get more.
Can I deduct meals?
Yes, dietas up to ~€26.67/day in Spain, with card payment at a venue, on a working day away from your town. Without the conditions, no.
Is the gestor deductible?
Yes — gestor/asesor fees are a fully deductible professional expense.
Health insurance?
Yes, up to ~€500/year per person (more with disability).
Is a receipt (ticket) enough?
For IRPF sometimes, but to deduct the IVA you need a full factura with your NIF.
What if AEAT removes a deduction?
They assess the extra tax with late-payment interest and a possible penalty. Prove the link with documents; you can appeal (recurso) and request instalments.
Official sources
- AEAT — tax office pages for autónomos / IRPF / IVA
- BOE — Ley 35/2006 IRPF, art. 29 (business-use assets)
- BOE — Ley 35/2006 IRPF, art. 30 (direct estimation: utilities, meals and health insurance)
- BOE — Ley 37/1992 IVA, art. 95 (business use and 50% vehicle presumption)
- BOE — Ley 37/1992 IVA, art. 97 (invoice proof for IVA deduction)
- BOE — Ley 58/2003 LGT, art. 66 (4-year limitation period)
- BOE — Ley 58/2003 LGT, art. 26 (late-payment interest)
- BOE — Ley 58/2003 LGT, art. 27 (surcharge without prior AEAT request)
- BOE — Ley 58/2003 LGT, art. 191 (possible penalty)
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