6.1. Freelancer expenses: What expenses can you deduct?

If you are self-employed in Spain, you can deduct many expenses related to your professional activity for both your IRPF and IVA, provided they are justified with an invoice, recorded in your accounting, and directly linked to your economic activity.

For an expense to be deductible, it must meet two essential conditions: be essential for the performance of your activity and be exclusively for it. What “necessary” or “exclusive” means is often interpreted too loosely, and that's where errors usually arise. The simplest way to understand it is by putting yourself in the perspective of the Tax Agency:

An expense is deductible when it is indispensable for carrying out your work and the good or service acquired has no other purpose than the professional activity.

In other words, it must be evident that this expense only makes sense for your business. If you hesitate or wonder if it's truly exclusive or essential when thinking about it, it probably isn't.

Essential condition: keep the invoice

To be able to deduct an expense, it is mandatory to have a valid invoice, which serves as proof of purchase.
This document must include at least:

• Invoice number and date
• Issuer information (name, DNI/CIF, tax address)
• Description of the product or service acquired
• Amount before taxes (taxable base)
• Type of IVA applied

With a complete invoice, you can include that expense in both IRPF and IVA. If you don't have one, things change.

Can expenses be deducted without an invoice?

There are certain expenses that are not usually accompanied by an invoice and are still deductible, such as:

• Monthly Social Security contributions
• Professional colleges or associations
• Insurance
• Bank commissions or fees

These concepts can be included in your personal income tax (IRPF) declaration even if there is no invoice.

There are also situations where it is difficult to request an invoice, as is the case with:

• Subway, train, or bus
• Occasional transport tickets
• Taxi (although they can usually issue an invoice if you ask)

The most advisable thing is to always request a complete invoice when you have the option. A ticket or simplified invoice can only serve to justify the expense for IRPF purposes (and even then, the Tax Agency may not accept it).

 Important: without a complete invoice, you will not be able to deduct VAT.

Here is a guide to the main deductible expenses

1. Self-employed contributions (Social Security)

• 100% deductible on your income tax return.
• It is one of the simplest expenses because it directly cross-references with Social Security information.
• Each month, when the Administration charges your Social Security contribution to your bank account, you need to record this transaction under “expenses”, by selecting the transaction type “user social security

2. Premises or office

• Rent of office or coworking space: 100% deductible if exclusively professional. TaxDown
• Utilities (electricity, water, internet, telephone) if you work from home:
• • You must have previously notified HaciendaIt is deducted
  • 30% of the proportional part of your home that you use for work (for example, if you dedicated 20% of your home to your activity, you could deduct 30% of that 20%). 

3. Work materials and technology

Includes expenses directly related to professional activity, such as:

• Computers, printers, and other equipment.
• Stationery, office supplies, software, licenses, professional subscriptions.

4. Transport and vehicle*

• Travel expenses, public transport, tolls, and parking for professional activity. 
• Vehicle: proportional deduction if allocated to the activity (only the part for professional use).

(In 2026, Hacienda's criteria for allocated vehicles change, but in 2025 it is still necessary to justify professional use

5. Per diem and travel expenses**

• You can deduct subsistence expenses when they are necessary for your activity (restaurants, hotels).
• There are daily limits (for example, ~26.67 € in Spain if you don't sleep away from home, and higher if you stay overnight).

6. Training and professional development

• Courses, seminars, books, and training expenses related to your economic activity.

7. Professional services

• Management, tax advisory, accounting, lawyers, marketing, consulting.

8. Insurance

• Professional insurance related to the activity (e.g., civil liability).
• Private medical insurance: you can deduct up to €500 per person (you, partner, and children under 18) with certain limits.

9. Amortization and financial expenses

• You can deduct amortization (loss of value of assets such as equipment and furniture).
• Financial expenses linked to the activity (interest, commissions). 

10. Employees (if you have them)

If you have employees:

• Salaries, extra payments.
• Staff Social Security.
• Employee training and per diems.

Key requirements

For the Tax Agency to accept a deduction:

✅ That the expense is linked to the economic activity✅ That you have
a valid invoice or proof✅ That it is recorded in your accounting
✅ That it is not a personal or mere daily life expense.

Examples of expenses that normally cannot be deducted

• Personal expenses not justified with a direct relation to your activity (normal use clothing, personal leisure).
• Fines or administrative penalties.

*Can a self-employed person deduct gasoline?

Yes — a self-employed person in Spain can deduct gasoline, but not always and not automatically in all cases. It depends on how and for what the vehicle is used and the type of deduction (IRPF vs VAT):

1) IRPF Deduction (Income Tax)

• You can only deduct gasoline expenses (and other car expenses) in the IRPF if the vehicle is 100% dedicated to your professional activity. This means it is used exclusively for work and not for personal use.
• This is usually met (and the Tax Agency accepts it more easily) if your activity is transportation-related (hauliers, taxi drivers, couriers, driving schools) or similar, where the use of the vehicle is essential and inherent to your workIf the vehicle is used for work and also for personal use
• , normally you cannot deduct anything in the IRPF for gasoline.

In practice, it would be very difficult to justify 100% professional use of a vehicle if you also use it for personal purposes, so in most activities not directly linked to transport, this deduction is not usually applied in the IRPF.

2) VAT deduction for gasoline

• You can deduct part of the VAT on gasoline provided the expense is linked to your economic activity and the invoice is in your name. 
• Generally, the deductible VAT is 50% of gasoline if the vehicle is partially allocated to the activity (both professional and personal use). 
• In some specific cases (transport of people/goods, commercial agents, driving schools, etc.), 100% of the fuel VAT can be deducted 100% of the fuel VAT

More updated and practical details on how per diems and travel expenses that a self-employed person can deduct in Spain in 2025 work, according to tax regulations and the usual practice of the Tax Agency.

1. What are per diems?

The per diems are expenses for subsistence (meals) and accommodation (lodging) that you incur when you travel for professional reasons outside your residence or usual place of work. 

For the Tax Agency to accept these expenses as deductible, they must:

✔ Be linked to your professional activity (clear work-related reason for the travel). 
✔ Have a valid invoice or ticket, in your name if you also want to deduct VAT. 
✔ Be paid by electronic means (card, transfer, mobile payment — not cash) if you want to deduct VAT and better justify it to the Tax Agency.

2. Deduction limits (IRPF) for per diems in 2025

The Tax Agency sets daily maximum limits for deducting subsistence and accommodation expenses:

Subsistence (meals)

• Within Spain without overnight stay: up to €26.67 per dayWithin Spain with overnight stay:
• up to €53.34 per day

If the trip is abroad

• Without overnight stay: up to €48.08 per dayWith overnight stay:
• up to €91.35 per day

These amounts only apply if you travel outside your usual municipality of work or residence for professional reasons

If you are in your usual city or the expense is not clearly linked to your work, it will not be considered deductible subsistence allowance

3. Travel expenses

In addition to subsistence allowances, you can also deduct certain transport expenses when they are for work reasons:

Public transport and taxis

• Tickets for train, plane, bus, taxi or ride-sharing service provided they are used for professional reasons and you have supporting invoice

4.Key requirements for the Tax Agency to accept these deductions

To avoid having your per diems and travel expenses rejected:

1. Clear professional reason: keep emails, agendas, invitations, or proof of meetings/work activities that demonstrate why the expense was necessary. 
2. Legal and electronically paid invoice: if you want to deduct the expense and the input VAT, the invoice must include VAT and be in your name. 
3. Relation to the activity: The Tax Agency may request that you demonstrate that the meal or trip was necessary for work.

5. VAT deduction on per diems and travel expenses

• VAT on meals and accommodation: you can only deduct it if you have invoice with itemized VAT and the expenses are linked to your activity.
• Transport and taxis: the input VAT is deductible provided the invoice is in your name and for professional purposes.