Civil liability insurance
A liability policy for the activity is a cost of that activity when it is in the business’s name and covers that risk. A home policy is not that insurance.
In the business’s name, for that risk
The policy has to identify the activity you insure: harm to clients, professional errors or another risk of the trade. If the holder and the risk are those of the activity, you can record the receipt as an expense, justified and confirmed by you.
- In the business’s name.
- A risk of the activity.
- You record the receipt and confirm it.
A home policy is different
Insurance on the home where you live does not become the business’s liability cover because you sometimes work there. Do not mix it into this category. The test is in deductible expenses.
Common questions
Is liability insurance for the activity deductible?
It can be, when the policy is in the business’s name and covers the activity’s risk. You record the receipt.
Does a home policy count?
No. A home policy is not the activity’s liability insurance.
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.