Gastos deducibles autónomos: complete guide
Last updated: 2026-06-12
Gastos deducibles are the most direct tool an autónomo has to reduce their tax bill. The more legitimate business expenses you can justify, the lower your rendimiento neto will be - and therefore the less you will pay in your quarterly Modelo 130 and annual Declaración de la Renta.
This guide covers gastos deducibles for autónomos on estimación directa (normal and simplified), which is the regime used by the majority of autónomos in Spain.
What does it mean for an expense to be deductible?
A deductible expense is one you can subtract from your gross income to calculate the rendimiento neto of your economic activity. The basic formula is:
Income from the activity
- Deductible expenses
= Rendimiento neto
That rendimiento neto is what the Modelo 130 pago fraccionado (20% accumulated) is calculated on, and at year-end it is the basis for the definitive IRPF in Modelo 100.
General requirements
For an expense to be deductible, AEAT requires three conditions:
- Connection to the activity: the expense must be directly related to your economic activity.
- Documentary evidence: you need a full invoice (not just a simple receipt) in the name of your activity, or the corresponding bank statement.
- Accounting record: the expense must be entered in your income and expense ledgers.
Receipt vs. full invoice: a till receipt (or a receipt without your NIF) is not valid as proof for AEAT. You need a full invoice with: invoice number, date, issuer details (NIF, name, address), recipient details (your NIF and name or activity name), taxable base, IVA rate, and total amount. When making a professional purchase, always ask for the invoice before paying; many businesses do not issue one unless you ask for it at the time.
Table of gastos deducibles for autónomos
| Item | Deductible | Notes |
|---|---|---|
| Cuota de autónomos (RETA) | 100% | Your monthly Seguridad Social cuota is fully deductible |
| Office or business premises rent | Proportional share | If the premises are exclusively professional, 100% |
| Premises utilities (electricity, water, internet, gas) | Proportional share | If the premises are exclusive, 100% of premises utilities |
| Purchases of goods and raw materials | 100% | Those actually consumed during the year |
| Employee wages and Seguridad Social | 100% | Including employer contributions |
| Professional services (gestoría, legal, advisory) | 100% | With invoice in the name of the activity |
| Depreciation of equipment and installations | Per tables | AEAT simplified depreciation tables |
| Business insurance | 100% | Liability, premises insurance, etc. |
| Training expenses | 100% | Courses, conferences, and books directly related to the activity |
| Dietas and travel expenses | Subject to limits | Within the regulatory IRPF limits |
| Office supplies and consumables | 100% | Paper, toner, miscellaneous materials |
| Advertising and marketing | 100% | Website, social media, business cards, flyers |
| Finance costs | 100% | Interest on loans for the activity |
| Taxes and fees | 100% | IAE, IBI for professional premises, municipal fees |
| Repairs and maintenance | 100% | Upkeep of premises and equipment; not improvements |
| Third-party services | 100% | Subcontractors, freelancers, platforms |
Working from home: home-office gastos deducibles
If you carry out your activity from your main home, you can deduct two types of expenses. The rules differ for utilities and rent - this is the most common mistake in the tax return.
Utilities (electricity, water, gas, internet): the exact formula
The legal formula (Art. 30 LIRPF) has two steps:
Deductible expense = Bill amount × (m² used for business / total m²) × 30%
The 30% is a specific corrective coefficient for utilities of the main residence; it does not apply to other home-office expenses.
Numerical example: 80 m² apartment, 16 m² office (20% of the surface area):
| Item | Calculation | Result |
|---|---|---|
| Monthly electricity bill | 100 € | - |
| Proportional share (16/80) | × 20% | 20 € |
| 30% coefficient | × 30% | 6 € deductible/month |
Those 6 € per month are 72 €/year for that item. If you add electricity + water + internet + gas, the annual total grows, but the mechanics are identical for each bill.
Main-home rent
Rent is only deductible for the proportional share of m² used for business, without applying the additional 30% (that coefficient is exclusive to utilities).
Requirements:
- The landlord must issue a full invoice with IVA (a simple receipt is not enough) in the name of your activity.
- The proportional share must match what you declared when you registered in the census (Modelo 036/037).
Example: rent 900 €/month, 20% used for business - 180 €/month deductible for IRPF.
Mortgages work differently: only the interest on the loan in the proportional business share is deductible, not the capital repayment portion.
Hard-to-justify expenses (5% provision)
In estimación directa simplificada (billing ≤ 600,000 €, which covers the majority), you can deduct 5% of the prior rendimiento neto as a provision for hard-to-justify expenses, up to a maximum of 2,000 € per year. (The 7% rate only applied to the 2023 tax year; since 2024 it has reverted to 5%.)
This provision replaces the individual recording of provisions and minor expenses that are difficult to document. It is applied automatically in the Modelo 130 calculation.
Example: if your accumulated prior rendimiento neto for the year is 30,000 €, the provision is 30,000 € × 5% = 1,500 €. If it is 50,000 €, the 5% would be 2,500 €, but the cap is 2,000 €.
This provision does not exist in estimación directa normal or in módulos. It is exclusive to the simplified form. See the differences in Estimación directa vs. módulos: how to choose a regime.
Dietas and travel expenses: limits
Meal and travel expenses are deductible within the regulatory limits:
| Item | Spain | Abroad |
|---|---|---|
| Meals (overnight stay) | 53.34 €/day | 91.35 €/day |
| Meals (no overnight stay) | 26.67 €/day | 48.08 €/day |
| Accommodation | Justified amount | Justified amount |
| Travel in own vehicle | 0.26 €/km | 0.26 €/km |
For dietas to be deductible, the travel must be related to the activity and take place outside the municipality where you normally operate.
Depreciation: how to deduct equipment and furniture
Capital assets (computers, furniture, vehicles, machinery) are not deducted all at once: they are depreciated over their useful life. The AEAT simplified tables set the maximum coefficients:
| Type of asset | Maximum annual coefficient | Maximum period (years) |
|---|---|---|
| IT equipment and software (systems and programs) | 26% | 10 |
| Office furniture | 10% | 20 |
| Vehicles | 16% | 14 |
| Machinery | 12% | 18 |
| Tools and instruments | 30% | 8 |
The 300 € rule: immediate deduction in the year of purchase
New tangible fixed assets with a unit value not exceeding 300 € (excluding IVA) can be deducted in full in the year of acquisition (immediate depreciation), subject to a global limit of 25,000 € per year across all such assets.
This covers most common items: a keyboard, a secondary monitor, an external hard drive, professional headphones, or a moderately priced office chair.
Example: depreciating a laptop bought mid-year
A laptop costs 1,400 € (excluding IVA). It exceeds 300 €, so it must be depreciated. The maximum coefficient for IT equipment is 26% per year according to the AEAT simplified depreciation table.
Buy it on July 1 (mid-year):
| Year | Calculation | Annual depreciation |
|---|---|---|
| Year 1 (half year) | 1,400 € × 26% × 6/12 | 182 € |
| Year 2 | 1,400 € × 26% | 364 € |
| Year 3 | 1,400 € × 26% | 364 € |
| Year 4 | 1,400 € × 26% | 364 € |
| Year 5 (remainder) | 1,400 € - 1,274 € already depreciated | 126 € |
Prorating in the year of purchase is mandatory: only the time elapsed from the acquisition date to December 31 is counted.
Software, SaaS, and professional subscriptions
Tools such as GitHub, JetBrains, AWS, Figma, Adobe Creative Cloud, Notion, or any SaaS you use in your activity are 100% deductible if the subscription is exclusively professional.
The key is how the contract is structured:
- Monthly or annual subscription (SaaS): treated as a current expense and deducted in the year it is paid. No depreciation.
- Perpetual license or software as an asset (one-off purchase over 300 €): depreciated at the simplified table coefficient (26%/year, same group as IT equipment).
Always keep the invoice or receipt from the platform in the name of your activity. Many SaaS services let you configure tax details in the billing settings so your NIF appears on the invoice.
Digital platform commissions: Upwork, Deel, Stripe, and similar
If you get paid through freelance or online payment platforms, the commissions they retain are a 100% deductible expense. You do not pay IRPF or IVA on the amount the platform keeps; you only pay tax on what you actually receive as income, and the commission is also deducted as a business expense.
Common examples:
| Platform | Type of commission | Deductible |
|---|---|---|
| Upwork | 5-20% of invoiced amount | Yes, 100% |
| Deel | Fixed monthly fee + % | Yes, 100% |
| Stripe | ~1.4-2.9% per transaction | Yes, 100% |
| PayPal Business | ~2.9% per receipt | Yes, 100% |
| Fiverr | 20% of the order | Yes, 100% |
To deduct them you need the platform statement or invoice detailing the commissions charged. Most include them in the billing dashboard and allow you to configure tax details (NIF, address). See how to handle this type of income in How to invoice on Upwork, Deel, and Stripe as an autónomo in Spain.
Gestor or tax advisor fees
The fees you pay your gestoría or tax advisor are 100% deductible as a business expense. This includes:
- Quarterly filing of Modelo 130 and IVA (Modelo 303)
- Annual income tax return (Modelo 100)
- Autónomo registration, census registrations, and epigraph changes
- One-off tax planning consultations
Requirement: a full invoice in the name of your activity (with your NIF), not your personal name. If you are unsure when it is worth hiring a gestor, read Do I need a gestor as an autónomo? An honest guide to deciding.
Non-deductible expenses
Some expenses that might seem activity-related are not deductible or have important limitations:
- Fines and penalties: never deductible.
- Donations and gifts: except those giving rise to a tax credit.
- Gambling losses: not deductible.
- Deductible IVA already claimed: IVA you already deduct on Modelo 303 cannot also be deducted as an IRPF expense.
- Personal expenses: everyday clothing, meals not connected to travel, leisure.
How it affects Modelo 130 and the Renta
Deductible expenses come into play at two points:
- Each quarter: when calculating the Modelo 130 pago fraccionado, you subtract accumulated expenses from accumulated income and apply the 20%.
- In the annual Renta: Modelo 100 recalculates the definitive IRPF on the year's rendimiento neto. The quarterly pagos fraccionados are deducted from the result.
The more legitimate expenses you can justify, the lower your tax base will be and the less IRPF you will pay. But remember: every expense must be justified and connected to the activity.
Related articles
- How to invoice on Upwork, Deel, and Stripe as an autónomo in Spain - specific gastos deducibles for digital platforms and how to declare commissions and income in foreign currencies
- Do I need a gestor as an autónomo? An honest guide to deciding - when it is worth delegating tax management and when you can handle it yourself
- Estimación directa vs. módulos: how to choose a regime - key differences between regimes and how they affect which expenses you can deduct
Official sources
FAQ
What expenses can an autónomo deduct in Spain?
An autónomo on estimación directa can deduct all expenses necessary for their activity: the cuota de autónomos (100%), rent and utilities for the office, materials purchased, employee wages, gestoría fees, insurance, equipment depreciation, training, and dietas within the regulatory limits.
Can an autónomo deduct home-office expenses?
Yes. If you work from your main home, you can deduct the proportional share of rent or mortgage interest attributable to the activity, and 30% of the utilities (electricity, water, internet, gas) for that proportion. If you use 20% of your home as an office, you can deduct 30% of that 20% of total utility bills.
Is the cuota de autónomos a deductible expense?
Yes. The cuota de autónomos you pay to Seguridad Social each month is 100% deductible as a business expense for IRPF purposes. It is subtracted from your income to calculate the rendimiento neto.
What if an expense is mixed - personal and professional?
Mixed expenses (mobile phone, vehicle, utilities) are only deductible in the proportion attributable to the activity. To avoid problems, it is worth being able to justify that proportion if AEAT ever carries out an inspection.
How much is the provision for hard-to-justify expenses?
In estimación directa simplificada, you can deduct 5% of the prior rendimiento neto as a provision for hard-to-justify expenses, up to a maximum of 2,000 € per year. This provision replaces the individual recording of provisions.
Can I deduct a computer all at once or does it need to be depreciated?
It depends on the amount. Fixed assets costing up to 300 € (excluding IVA) can be deducted in full in the year of purchase under estimación directa simplificada. Those above that limit must be depreciated according to AEAT tables: a computer, at 26% per year (the maximum coefficient in the simplified table), is fully depreciated in about 4 years.
Are Upwork, Stripe, or Deel commissions deductible?
Yes. Commissions charged by payment and freelance platforms (Upwork, Stripe, Deel, PayPal, etc.) are a business expense and are 100% deductible, as long as you have the corresponding invoice or statement.
Are gestor or advisor fees deductible?
Yes. Your gestor's or tax advisor's fees are 100% deductible as a business expense, with the invoice issued in the name of your activity.