Complete guide to deductible expenses for autonomos

As an autonomo in Spain, correctly categorizing deductible expenses can significantly reduce your tax burden. Deductible expenses must be directly related to your business activity and properly documented.

Fully deductible expenses include: office supplies, software subscriptions, professional insurance, training courses, business travel, and professional services (accounting, legal).

Partially deductible: vehicle expenses (only the business-use percentage), mobile phone (business portion), home office (percentage of your home used for work).

IVA on expenses: To deduct IVA soportado on your Modelo 303, the expense must have a proper invoice from the supplier with their NIF/CIF. Simplified tickets (tickets simplificados) are generally not sufficient for IVA deduction.

k-factu automatically categorizes your expenses and flags which ones have deductible IVA, making tax preparation much simpler.