Food expenses are subject to certain limits depending on whether the expense is in Spain or abroad, as well as whether it includes an overnight stay or not:
In Spain: €26.67 or €53.34 with overnight stay
Abroad: €48.08 or €91.35 with overnight stay
How to justify them?
They must always be given in catering and hospitality establishments, and supermarket invoices and home delivery services are not accepted.
An invoice must be requested with the details of the freelancer.
You can only use electronic payments (no cash) and you must always keep the receipt of the transaction.
The expense must be incurred during working hours and during the performance of the business activity.
It must be backed up by a justification of the expense (invoices issued to a client, for example) in order to be deductible in both VAT and Personal Income Tax