Tax-deductible expenses for the self-employed are those which the Spanish Tax Agency (AEAT) allows to be subtracted from gross income for IRPF (Personal Income Tax) purposes when carrying out an economic activity. Their correct identification and recording determine the declared net profit and ensure consistency between a professional’s accounting and their tax obligations.
In Spain, the deductibility of expenses is governed by criteria established by the AEAT and IRPF regulations. Not all costs associated with a business receive the same tax treatment, nor are they all fully deductible. The key lies in the relationship with the business activity, the documentary evidence, and the accrual principle.
This article outlines which deductible expenses self-employed individuals can claim in 2026, the conditions for doing so, and which costs are excluded, following standard Tax Agency criteria.
What qualifies as a deductible expense for the self-employedÂ
A deductible expense is one directly linked to the professional activity of the self-employed person that meets a series of formal and material requirements. The AEAT assesses these expenses from a fiscal perspective, not based on their business utility. For an expense to be considered deductible, the following elements must be met cumulatively:
- Connection to the economic activity.
- Justification via invoice or equivalent document.
- Proper accounting registration.
- Allocation to the corresponding tax period.
The absence of any of these elements usually leads to adjustments or tax settlements during a revenue inspection.
General deductibility requirements according to the AEATÂ
Before detailing specific types of costs, it is important to establish the common requirements that the AEAT demands in all cases.
Business relevance
The expense must be related to generating income derived from the professional or business activity. The AEAT rejects expenses of a personal or mixed nature that do not prove their real connection to the business. In cases of shared use, the deduction is limited to the part attributed to the activity, provided there is an objective criteria for allocation.
Documentary proof
A full invoice is the generally required document. It must contain the tax details of both the issuer and the recipient, the description, the taxable base, and VAT where applicable. Receipts or simplified invoices are only accepted in specific cases and with limits, and do not always allow for an IRPF deduction.
Accounting recordsÂ
The expense must be recorded in the mandatory account books, in accordance with the direct estimation regime. A lack of registration prevents it from being considered for tax purposes, even if an invoice exists.
Accrual basisÂ
The expense is allocated to the financial year in which it is incurred, regardless of the payment date, following the general IRPF criteria for economic activities.
Common deductible expenses for the self-employedÂ
There are categories of expenses that, provided they meet the above requirements, are usually accepted by the AEAT as a matter of course.
Utility bills
Utilities include electricity, water, gas, telephone, and internet. When the professional works from their primary residence, the deduction is applied partially, based on the square footage used and the legally established percentages. In premises used exclusively for business, the deduction is applied to the total amount of the cost linked to the property.
Rent and premises maintenance
The rent of business premises is considered a deductible expense, along with service charges, maintenance, and ordinary repairs. Structural investments or improvements are not deducted as current expenses but are depreciated according to tax criteria.
Staff costs
Wages, salaries, Social Security contributions, and other labour costs for hired staff are deductible when they derive from a genuine and documented employment relationship. This category also includes legally established severance pay.
Social Security and insurance
The monthly self-employed contribution is considered a deductible expense for IRPF. Business-related insurance, such as professional indemnity or premises insurance, is also permitted. Personal insurance is only deductible in the cases and within the limits set by regulations.
Professional and external services
The fees of tax advisors, solicitors, consultants, trainers, or external service providers related to the activity are deductible, provided there is an invoice and a direct link to the business. This also includes services like design, marketing, IT, or technical maintenance.
Materials and supplies
Necessary materials for the business, such as tools, IT equipment, office supplies, or raw materials, are deductible. When dealing with assets with a long useful life, the deduction is made through depreciation and not as an immediate expense.
Partially deductible expenses
Some expenses involve mixed use between the personal and professional spheres. In these cases, the AEAT allows partial deduction under restrictive criteria.
Vehicles and transport
Vehicle expenses have a particularly limited treatment. Generally, the deduction is only allowed when the vehicle is exclusively used for the activity, which usually requires sufficient proof. Fuel, maintenance, insurance, and depreciation follow the same criteria. In specific sectors, such as transport or couriers, the rules may vary.
Primary residence used for business
When working from home, utility costs are partially deducted according to applicable legal percentages. Other costs, such as property tax (IBI) or mortgage interest, have a more restrictive treatment. The use of the home must be properly declared and documented.
Subsistence and travel expenses
Subsistence costs for the self-employed individual have daily quantitative limits and must be incurred in hospitality establishments, paid by electronic means, and linked to the business. The AEAT scrutinises these expenses closely, especially when they are recurring.
Non-deductible expenses for the self-employed
Certain costs are excluded from tax deduction, even if the professional considers them necessary for their work.
Personal expenses
General clothing, ordinary food, family costs, or private consumption are not deductible, even if the activity is carried out from home. Exceptions are only made for specific professional garments for exclusive work use.
Fines and penalties
Fines, surcharges, and administrative or criminal penalties are not considered deductible expenses, regardless of their origin.
Gifts and donations
Gifts and donations not linked to the business are excluded from being deducted as an expense, although they may have another specific tax treatment outside the scope of the economic activity.
Difference between deductible expenses and tax credits
Deductible expenses reduce the net profit of the activity. Tax credits, however, are applied to the final tax liability and follow a different regime. This distinction is vital for tax planning and the correct completion of tax returns.
H2: Importance of AEAT criteria in deducting expenses The interpretation of deductibility depends not only on the professional but on the administrative criteria applied by the AEAT in inspections. Consistency between the declared activity, recorded expenses, and documentation is decisive. Binding rulings, resolutions, and internal criteria of the Tax Agency dictate the practical treatment of many costs.
Deductible expenses for the self-employed follow a specific fiscal framework that requires genuine business relevance, documentation, and proper registration. Deduction does not depend on the economic convenience of the cost, but on its compliance with current regulations and AEAT criteria.From BEAC, a consultancy in Las Palmas, we support companies and professionals in these processes, offering advice aligned with tax regulations and the operational reality of each activity.
