# Deductible expenses for autónomos in Spain (2026)

> What you can deduct as an autónomo in Spain, the limits, and what each expense needs for the tax agency to accept it.

## 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).

- [Receipt scanner](https://www.nyrut.com/en/receipt-scanner)
- [Modelo 130](https://www.nyrut.com/en/modelo-130)
- [Take-home pay calculator](https://www.nyrut.com/en/spain-freelancer-take-home-calculator)
- [Start free](https://www.nyrut.com/app)