Self-employed deductible expenses (autónomo, gastos deducibles) in Spain

What a gasto deducible is: three conditions

Link to the activity (vinculación): the expense must relate to your profession, not your private life.

Sort out my deductions

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) on estimación directa can deduct the actual expenses linked to their activity.
• 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.
• If an expense serves both your work and your private life (home, car, phone), only the work-related share can be deducted.

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 showing your NIF (tax number) for each expense, not receipts.
• Your libro de gastos (expense book) and libro de bienes de inversión (capital-assets book).
• 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, step by step

• Get a factura for the expense, showing your own details (NIF, your tax number) — not just a receipt.
• Check how it is linked to your activity: private spending is not deductible, and mixed use counts only in its work share.
• Enter it in your libro de gastos (expense book); equipment goes in the libro de bienes de inversión and is written off through amortización.
• Report the IVA soportado in modelo 303 where it is deductible; the expense itself feeds the IRPF calculation.
• Keep the facturas and proof of payment for an AEAT comprobación.

Real cases: what the mistake cost

Common mistakes

• Deducting from a receipt with no factura — the IVA won’t be accepted.
• Writing off personal expenses (clothing, unrelated restaurants, holidays).
• Expecting a car or a home office to be written off in full: in practice you get a share, and usually 50% of the IVA on a car.
• Claiming meals without meeting the conditions, electronic payment included.
• Not keeping libros or facturas — nothing to prove it in an inspection.

If AEAT rejects a deduction

• In a comprobación AEAT can disallow the deduction, which means extra tax assessed, late-payment interest and a possible penalty.
• Prove the link to the activity and file the justification/documents; if needed, a recurso.
• Gather the facturas, the libros and proof of payment, and explain how the expense is linked to your activity — that is your case.
• If tax is owed, you can request an aplazamiento — a deferral or payment in instalments.

Related guides

Frequently asked questions

Official sources