Deductible expenses for autonomos

As an autonomo in Spain, you can deduct business expenses from your taxable income. Common deductible categories:

- Office supplies and equipment: computers, printers, stationery

- Software licenses and subscriptions: SaaS tools, hosting, domains

- Professional services: accounting, legal advice, consulting

- Telecommunications: internet, mobile phone (proportional to business use)

- Office rent or coworking fees

- Professional insurance: civil liability, health (under certain conditions)

- Training and education related to your activity

- Business travel: transport, accommodation, meals (with limits)

- Vehicle expenses: fuel, insurance, maintenance (proportional to business use, typically 50%)

- Marketing and advertising: website, ads, business cards

For an expense to be deductible: 1) It must be directly related to your economic activity. 2) It must be properly documented (invoice or receipt with NIF). 3) It must be recorded in your accounting. The IVA on deductible expenses (IVA soportado) reduces your Modelo 303 quarterly payment.