Although they should always be supported by emails or travel tickets, the form of support for work-related travel will depend on the type of transportation:
Flights: the ticket itself is not valid as proof of expense. You must ask the airline for an invoice, except for Ryanair, as it does not issue invoices, so the ticket containing your details is valid as proof of expense for IRPF deduction.
Long distance trains: invoice is always necessary, as the ticket is not deductible.
Travel pass: it is not deductible as its use exclusively to carry out the economic activity cannot be proven.
Public transport: if there is no full invoice (which is difficult to get), only IRPF will be deductible for these expenses.
Taxi and VTC: full invoice is always necessary for both VAT and IRPF on this expense to be deducted, so we encourage you to always ask for a full invoice and to have justification and proof of payment for these expenses.
Parking and tolls: IRPF is deductible and also VAT, as long as we have a complete invoice.
|Transportation deduction summary table|
|Flights (except Ryanair)||Company invoice with full details|
|Ryanair flights||Ticket (only for IRPF) and justification of expenditure with income|
|Train tickets||Full invoice|
|Travel pass||Not deductible|
|Public transport||If there is no full invoice, only for IRPF and proof of expenditure|
|Taxi||If there is no full invoice, only for IRPF and proof of expenditure|
|VTC (Uber, Cabify, etc.)||If there is no full invoice, only for IRPF. Request full invoice to the issuer through the app to deduct VAT and IRPF.|
|Parking and tolls||For parking expenses, paid parking or tolls, only IRPF is deductible, according to Article 95 of the Spanish VAT Law unless you provide a full invoice with all your details.|