A meal paid in cash
For autónomos, a meal paid in cash is not a deductible allowance since 2018. Payment has to be electronic. The municipality and the caps are in meals and subsistence.
Cash does not qualify
Paying in cash leaves the meal outside this rule, even if the restaurant gives you a receipt. Payment has to be electronic. This guide does not cover an overnight stay: the cap here is the day’s, shared across meals.
- Card, Bizum or transfer.
- Cash has been out since 2018.
- The receipt does not save a cash payment.
Another municipality and the daily cap
The place has to be different from the tax domicile, and the cap is for the day, not for each receipt. The figures are in meals and subsistence.
Common questions
Can I deduct a meal paid in cash?
Not under this rule. Since 2018 the payment has to be electronic. The receipt is not enough if you paid cash.
What is the cap?
The orientative figures in the app, and the municipality, are in meals and subsistence.
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.