Deductible expenses for freelancers in Spain

The three rules for any expense

• It's linked to your business: you need it to work.
• It's backed by a full invoice in your name with your NIF/NIE. To recover the VAT, a receipt isn't enough.
• It's recorded in your expenses book, in the year it belongs to.

Usually deductible

• Your autónomo social security quota.
• Rent and utilities for an office or workspace.
• Software, supplies and equipment (items over €300 are depreciated over several years).
• Your accountant (gestoría) and other professional services.
• Training related to your work.
• Advertising, website, domain and hosting.
• Business insurance, such as professional liability.
• Bank fees on the account you use for work.

Deductible with limits

Home office utilities

30% of the share of your home used for work (by square metres) of water, power, gas, phone and internet bills.

Meals

Restaurant meals on work days away from your town, paid by card: up to €26.67 a day in Spain and €48.08 abroad; with an overnight stay, €53.34 and €91.35.

Health insurance

For you, your spouse and children under 25 living with you: up to €500 per person per year (€1,500 with a disability).

Phone and internet

The share used for work; a line used only for work, in full.

Car

For income tax, only if used exclusively for the business (or you're a sales rep, driver…). For VAT, a 50% business use is presumed.

Under the simplified direct assessment you also deduct 7% of your net income for hard-to-document expenses, up to €2,000 a year, with no invoice.

How Nyrut helps

Snap the receipt or upload the PDF and Nyrut reads the supplier, net amount and VAT, and suggests the category. Each expense counts in its quarter: input VAT lowers your 303 and the expense lowers your 130.

This is a guide to help you understand it, not tax advice: check your own case with your accountant (gestoría).