Do you know all the deductible expenses for the self-employed?

Requirements for deducting an expense

To deduct an expense, the following conditions must be met:

• You must be registered with Social Security (RETA) and the Tax Agency.

• You must be under the direct estimation scheme.

• The expense must be necessary and directly related to your professional activity.

• It must be properly justified (with an official invoice, not a simplified one).

• It must be recorded in your accounting.

Types of deductible expenses

1. Operating costs
Office supplies, merchandise or essential materials for your activity. Deductible in both IRPF and VAT with invoice.

2. Banking fees
Account maintenance, card or payment platform commissions. Deductible in IRPF with a bank statement.

3. Vehicles and transport
100% deductible only if exclusively used for business purposes (transport, commercial agents). Otherwise, up to 50% of VAT, and not deductible in IRPF. Fuel, repairs and parking follow the same rule.

4. Meals and travel expenses
Must be paid electronically, invoiced, and clearly linked to your business. Daily limits apply depending on whether overnight stays are involved and whether travel is national or international. Transport tickets are also deductible if properly justified.

5. Office or workspace
If you rent a workspace, all related expenses are deductible. If working from home, a proportion must be declared and applied to utilities.

6. Asset amortisation
Items over €800 and with a useful life of more than one year are amortised under IRPF. VAT is fully deductible upon purchase.

7. Internet and phone
Deductible when used for business purposes. It is advisable to have separate lines to justify professional use.

8. Website, software and advertising
Hosting, domains, web design, management software, online ads and physical publicity are deductible if linked to your activity.

9. External professional services
Accountants, consultants, marketing experts or legal advisors. Deductible if properly invoiced.

10. Social contributions and insurance
The self-employment Social Security contribution is deductible in IRPF. So are some voluntary insurances (life, health, liability), up to €500/year.

11. Employee-related costs
Salaries, social contributions, allowances, severance payments, training and staff insurances are deductible if properly documented.

12. Other professional expenses
Participation in events, professional training, specialised work clothing (not general clothing), and business representation can also be deductible.

Deductible expenses without invoice

Some expenses are deductible under IRPF (not VAT) with alternative documentation:

• Social Security contributions

• Banking fees

• Salaries and contributions

• Insurance premiums

• Transfer contracts, deposits, incorporation deeds

A bank receipt or similar documentation is usually sufficient.