Type of expense | Deductible limit | Deductible in | Document for deduction | Comments |
Professional expenses (office supplies, advertising costs, software and tools, etc.) | 100% | VAT ✅ | Full invoice | They have to be related to the activity |
Education training | 100% | VAT ✅ | Full invoice | Related to professional improvement or updating |
Bank fees | 100% | VAT ❌ | Bank statement | Activity-related banking and card fees |
Tangible assets | Anual 26% during 4 years | VAT ✅ | Full invoice | Acquired objects necessary for the activity and valued at more than 300 euros |
Food and drinks (diets) | 26,67€/day Spain 91,35€/day abroad | VAT ❌ | Ticket or invoice from the bar or restaurant | Proof of payment by credit card is required |
Business lunch with clients | 1% of the annual net income | VAT ❌ | Ticket or invoice from the bar or restaurant | Proof of payment by credit card is required |
Transportation and accommodation | 100% | VAT ✅ | Full invoice | They have to be related to the activity |
Vehicle expenses (petrol, maintenance, leasing, renting, leasing) | 50% of VAT cuota | VAT ✅ | Full invoice | 100% deductible if transport activity is exercised |
Local rental | 100% | VAT ✅ | Full invoice | Rental contract under the autonomo's name and related to the activity |
House rental | 30% of the square metres affected of the house (if you work from home) | VAT ❌ | Bank proof of transfer | The contract must allow the activity to be carried out |
House mortgage | 30% of the square metres affected of the house (if you work from home) | VAT ❌ | Bank statement | Only the interest applied to the instalment is deductible. |
Home office utility bills | 30% of the square metres affected of the house (if you work from home) | VAT ❌ | Full invoice | Limits are not applied if there is a local rental |
Phone line | 100% if it is an exclusively professional line | VAT ✅ | Full invoice | Proof of having another line for personal use |
Autonomo monthly quota | 100% | VAT ❌ | Bank statement | If paid late, interest and surcharges are not deductible. |
Liability insurance | 100% | VAT ❌ | Bank statement | Deductible if it is related to the activity |
Health insurance | 100% with an annual limit of 500€ | VAT ❌ | Bank statement | Private insurance hired by the autonomo |
🙋♂️ Got questions?
Finally, in case you are not sure about the deductibility of an expense, please upload it to the platform in the "Personal / non-deductible" category and leave us a comment so we can determine what to do with it.