FacturaFácil

Deductible expenses for autónomos: what to keep

A deductible expense is one that serves the activity, is documented, and is recorded. There is no closed list that fits every activity code. Home, car, and travel meals have their own rules and rarely go in at 100%.

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What the rule asks for

Under direct estimation, profit is income minus deductible expenses. The expense has to be linked to the activity, documented, and recorded. If you are on módulos (objective estimation), this guide does not give you the calculation.

An invoice, not just the bank charge

The bank line shows that you paid. It does not show that the expense or the VAT is deductible. To deduct input VAT you generally need a full invoice with your tax ID. Ask for it at the time of purchase.

Input VAT and income tax are not subtracted the same way

On modelo 303 you subtract deductible input VAT from the VAT you charged. On modelo 130 and the annual return you subtract the expense that belongs to the activity. If you deduct the VAT, the income-tax expense is the base without that VAT. Mixing the two boxes is the mistake that shows up when the quarter is closed.

Expenses worth having on file

These items are often reviewed in an ordinary activity. Listing them here does not mean yours is 100% deductible, or that the VAT is:

  • The autónomo social-security quota and other compulsory insurance of the activity.
  • Your gestoría and the software you invoice with.
  • Goods and materials you use for the work.
  • Rent and utilities of premises used for the activity.
  • Advertising, domains, software tools, and related professional services.
  • Training linked to the activity, invoiced to you.

Home, car, and meals

Working from home does not turn the flat into a full expense. In Factura Fácil you set the share of the home used only for the activity. On utilities (electricity, water, gas, internet) the app applies that share times 30% for income tax and deducts no VAT. On rent if you are the tenant, or on ownership costs if you own the home (community fees, property tax, mortgage interest, repairs), it applies the share at 100% for income tax, again with no VAT. A private car has a very strict VAT presumption. Meal allowances use a daily cap of €26.67 in Spain and €48.08 abroad, split if there are several on the same day; the town must differ from your tax address and payment must be electronic, not cash. Professional mileage starts from an orientative rate of €0.26 per km for a car, with origin, destination, and purpose, and it does not include the regular commute.

How not to lose them

  1. Ask for an invoice with your tax ID when the expense is for the activity.
  2. Save the PDF or the photo the same day.
  3. Keep personal spending apart from work spending where you can.
  4. Close the quarter with the documents already recorded.

Factura Fácil records an expense from a photo, a PDF, or WhatsApp. The AI extracts the fields and shows a summary: you save, edit, or discard it. Email (Gmail, Outlook, or IMAP, read-only) can register the PDF from senders you configure, or let you pick the attachment yourself. Deductibility is proposed from the category and the rules you save (home office, RETA or mutualidad quota, mileage, meals, investment goods over €300). You confirm the record. It does not replace your gestoría. More on expense tracking for autónomos.

Common questions

Is a supermarket receipt a deductible expense?

Only if the expense belongs to the activity and the document qualifies. A simplified receipt without your tax ID usually cannot support an input-VAT deduction. Ask for a full invoice when the purchase is for work.

Is the autónomo social-security quota deductible?

The social-security quota for the activity is an expense of the activity under direct estimation. Keep the charges.

Can I deduct the rent on my home?

Only the part used for the activity, and the rules for rent are not the same as the rules for electricity, water, or internet. Do not apply a generic percentage from a forum. Check it with your gestoría before putting it on modelo 130.

Where is the expense subtracted, on 303 or on 130?

They are different figures. Deductible input VAT is subtracted on modelo 303. The expense itself is subtracted in the income-tax profit, on modelo 130 and on the annual return. One receipt can affect both, only one, or neither.

Expense tracking for autónomos Modelo 303 and modelo 130: what an autónomo files each quarter How to make an autónomo invoice

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.