Deductible expenses for autónomos in 2026
An expense is deductible if it is tied to the activity, backed by an invoice and recorded in your books. Those three conditions are the base. What changes from one expense to the next is the percentage the tax office accepts for IRPF and for IVA, and that is where most people go wrong. This list covers the usual items with the exact rule for each.
The three conditions that apply to everything
Business use: the expense has to be linked to the activity. A laptop you work on, yes. A television for the living room, no, even if you watch tutorials on it.
Proof: you need a full invoice in your name with your NIF. A till receipt can work for IRPF on small amounts, but it never lets you deduct the IVA.
Recording: the expense must be in your expense ledger. If it is not written down, it does not exist in an inspection.
Expenses deductible at 100%
These items are fully deductible for IRPF and, if they carry IVA, that IVA goes into the modelo 303 in full.
- The RETA contribution (self-employed social security). It is an IRPF expense. No IVA.
- Office supplies, software, professional subscriptions and hosting.
- Accountant, lawyers, consultants and other independent professional services.
- Advertising, domains, campaigns and design work.
- Training related to the activity: courses, books and conferences.
- Rent of premises or a coworking desk used only for work.
- Professional liability insurance.
- Bank fees on the business account and payment gateway fees.
Home utilities: 30% of the proportional share
If you work from home and have declared to the tax office the square metres you use for the activity, you can deduct for IRPF 30% of the proportional share of electricity, water, gas, internet and phone.
Example: 90 m² flat, 15 m² office. The share is 16.67%. With a €120 monthly electricity bill, the proportional part is €20, and 30% of that is €6. Deductible: €6 a month, €72 a year.
The IVA on those utilities is not deductible unless you can prove exclusive use, which does not happen in a home.
Meal allowances: €26.67 a day in Spain, €48.08 abroad
Meals while working away from your town are deductible under three conditions: it is a working day, you pay by card or another electronic means, and it is in a catering establishment.
The 2026 limit is unchanged: €26.67 per day without an overnight stay in Spain and €48.08 abroad. With an overnight stay, double: €53.34 and €91.35.
Lunch with a client in your own city is not a meal allowance. It is an entertainment expense and the tax office looks at it closely. Keep a note of who it was and what you discussed.
Vehicle: IVA at 50%, IRPF almost never
For IVA the law presumes a passenger car is used 50% for the activity. That 50% of the IVA on the car, fuel, repairs and parking is deductible in the 303 without proving anything else.
For IRPF the rule is harder: the car is only deductible if used exclusively for the activity, which the tax office only accepts for hauliers, taxi drivers, driving schools, sales agents and similar. A designer who drives to see clients does not deduct it for IRPF.
A van or an industrial vehicle can be 100% deductible for both taxes if the use is justified.
The 5% for hard-to-justify expenses (capped at €2,000)
If you are taxed under simplified direct assessment, you can subtract an extra 5% of positive net profit as provisions and hard-to-justify expenses. The annual cap is €2,000.
Example: €30,000 of income and €8,000 of expenses. Preliminary net profit: €22,000. 5% is €1,100, under the cap, so net profit becomes €20,900.
This 5% applies to IRPF only and needs no invoice. It is the one item where nothing has to be justified.
Health insurance: €500 per person
Private health insurance premiums are deductible for IRPF up to €500 a year for you, your spouse and each child under 25 living with you. If any of them has a disability, the limit rises to €1,500.
A family of two adults and two children can deduct up to €2,000 a year. It is one of the few personal items that crosses over to the business side.
What is not deductible even if it looks like it
- Fines and penalties, including traffic fines and tax office surcharges.
- Clothing that is not a uniform or protective gear. A suit is not deductible.
- IVA you cannot deduct is not an IRPF expense either if the underlying expense is not business use.
- Pension plan contributions: they reduce your income tax return, not the activity.
- Client gifts above 1% of turnover.
How to keep track without losing invoices
The difference between deducting well and deducting badly is not knowledge, it is record keeping. The autónomo who logs every expense the day it happens, with its percentage, reaches the quarter with the 303 and the 130 almost done.
Fider stores each expense with its deductible percentage for IRPF and for IVA separately, and the engine applies it to the draft of each form. What you get is a draft you review with your advisor, never a filing.
Frequently asked questions
Can I deduct an expense with just a receipt, no invoice?
For IRPF, a receipt can work for small amounts if it identifies the expense. For IVA, no: without a full invoice carrying your NIF the IVA is not deductible.
Can I deduct my rent if I work from home?
Only the proportional share of the square metres used for the activity, and only if you declared it on modelo 036 or 037. Utilities take a further 30% on top of that share.
Is my phone 100% deductible?
If you have a line dedicated to the activity, yes. If it is your personal line, the tax office usually accepts a reasonable percentage you must be able to defend.