Deductible expenses for autónomos in Spain (with home office rules)

What you can deduct as autónomo: home office %, utilities, meals, phone, software and the 5% hard-to-justify allowance.

An expense is deductible if it is linked to your activity, recorded in your books and backed by a proper invoice (factura completa) in your name.

Common deductions

• Home office: the business share of rent/mortgage interest and IBI by floor area; utilities at 30% of that share.
• Meals: up to €26.67/day in Spain (€48.08 abroad) when travelling for work, paid electronically, in restaurants.
• Phone, internet, software, equipment (assets over €300 are depreciated).
• Social security quota — fully deductible.
• Hard-to-justify expenses: automatic 5% of net income, up to €2,000/year, in simplified direct estimation.

VAT on expenses is deductible in your Modelo 303 when the expense is deductible for the activity.

General information, not advice. Spot something outdated? Tell us.