A deductible expense reduces your income before IRPF is calculated and lets you recover its IVA on modelo 303. Not everything you pay from the business account qualifies. This guide walks through the requirements and the usual categories, with what Hacienda accepts and what it tends to challenge.
| Expense | IRPF | IVA |
|---|---|---|
| RETA quota | 100% | No IVA |
| Home utilities | 30% of the proportional share | Not deductible |
| Meals in Spain | Up to 26.67 €/day | Invoice IVA |
| Meals abroad | Up to 48.08 €/day | Depends on country |
| Vehicle (general activity) | No, unless exclusive use | 50% |
| Phone and internet | % of business use | % of business use |
| Software and subscriptions | 100% | 100% |
| Related training | 100% | 100% |
| Accountant | 100% | 100% |
| Hard-to-justify allowance | 5% of profit, capped at 2,000 € | Not applicable |
| Health insurance | Up to 500 €/person | IVA exempt |
An expense is deductible only when it meets three conditions at once. If one fails, the expense does not count even if it is real.
The monthly RETA contribution is 100% deductible for IRPF. It carries no IVA, so it does not touch modelo 303. In 2026 the income bands stay as in 2025 under Orden PJC/297/2026, with the MEI rising to 0.9%. An autónomo in the lowest band pays about 205.88 € a month and one in the highest about 607.31 €.
Article 30.2.5ª of the IRPF law lets you deduct 30% of the proportional share of electricity, water, gas, internet and phone that corresponds to the square metres you use for work. If your office is 20% of the flat, you deduct 30% of that 20%, that is 6% of each bill. You need to have declared the partial allocation of your home to Hacienda.
Eating out for work is deductible within limits: 26.67 € per day in Spain and 48.08 € abroad, double if you stay overnight. Only if you pay by card or another electronic method, in a hospitality establishment, on a working day when you are actually working away.
For IRPF a car is deductible only when it is used exclusively for the activity, except in activities such as transport, taxi, driving schools or sales representatives. For a designer or a consultant, the personal car is not deductible for IRPF even when used to visit clients. IVA works differently: 50% business use is presumed, so half the IVA on the car, fuel and repairs is deductible.
These categories are deductible in the proportion they are used for the activity. A phone line used only for work is 100% deductible. If one line does everything, pick a reasonable criterion (say 50%) and apply it consistently. Software licences, training related to what you do and your accountant's fees are 100% deductible.
Under simplified direct assessment you can subtract 5% of positive net profit as provisions and hard-to-justify expenses, capped at 2,000 € per year. No invoice is needed: it is an automatic deduction that covers the small expenses that never come with a receipt.
Private health insurance premiums for you, your spouse and children under 25 living with you are deductible up to 500 € per person per year, or 1,500 € if any of them has a disability. It is one of the few personal expenses the law explicitly brings to the business side.
Every expense in the freelance wallet carries a deductible percentage. The engine applies it to the base for IRPF and to the quota for IVA, and the 303 and 130 drafts come from there. What is not marked does not count, and what is marked at 50% counts half.
Not for IVA: you need a full invoice with your NIF. For IRPF Hacienda usually demands an invoice too, so ask for one whenever the expense is professional.
Only the share proportional to the square metres used, and only if you declared the partial allocation. Utilities are deductible at 30% of that share.
Yes, 100% for IRPF as a business expense. It carries no IVA, so it does not appear on modelo 303.
26.67 € per day in Spain and 48.08 € abroad, double with an overnight stay, provided you pay electronically in a hospitality establishment.
Not for IRPF unless it is used exclusively for the activity or your activity is one of the exceptions like transport or sales. For IVA, 50% of the quota is deductible by legal presumption.
An automatic deduction under simplified direct assessment of 5% of positive net profit, capped at 2,000 € per year, with no invoice required.
Yes, up to 500 € per person per year for you, your spouse and children under 25 living with you, or 1,500 € where there is a disability.
Free, no card and no bank connection.
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