Categories and deductibility
The expense category picks the formula the app proposes. The legal test, linked to the activity and justified, is in what a deductible expense needs.
Where the proposal comes from
The expense category and the rules you saved feed the percentage you see. On home utilities it is your exclusive-use percentage times 30% for income tax and 0% VAT. On rent if you are the tenant, or on ownership costs, that percentage goes to 100% for income tax and 0% VAT. You confirm the record. The proposal is not a tax opinion and it does not replace your gestoría.
- Related to the activity, justified, and recorded.
- The proposal uses the category and your rules.
- Confirmation is yours.
Who settles the case
The app does not decide whether that particular expense fits your activity heading. Whoever files your taxes checks the criterion. The map of items is in deductible expenses and adding the document is in expense tracking.
Common questions
Does the app decide if the expense is deductible?
It proposes deductibility from the category and the rules you configure. You confirm. It is not a tax opinion and it does not replace a gestoría.
Is there an official list inside the app?
There is no closed list. The expense must relate to the activity, be justified, and be recorded. The category only proposes.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.