Software and gestoría fees as expenses
The software you work with and your gestoría’s fees, when the invoice is in your name, are typical activity expenses. They are worth studying with the document in front of you. They are not marked on their own.
Why they are reviewed
A deductible expense has to serve the activity, be justified, and be recorded. Billing software, the tools you use to work, and the gestoría’s bill usually play that role when the document is issued to you. The app proposes deductibility from the category and the rules you configure. You confirm. It is not a tax opinion and it does not replace your adviser.
- Invoice in your name.
- Linked to the activity and recorded.
- You confirm the category proposal.
Where they show up in the quarter
Those expenses join the other invoices in the calculation of 303 and 130. If you deduct the VAT, the income-tax expense is the base without that VAT. The app can generate the BOE file to import on the Tax Agency site. You or your gestoría file the return. The path is in modelos 303 and 130.
Common questions
Is the software fee deductible by default?
It is a typical activity expense when the invoice is in your name. The app proposes from the category and you confirm. It is not marked on its own.
Do gestoría fees follow the same treatment?
They are also a typical expense if the invoice is in your name and the service relates to the activity. You need the document and your confirmation.
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.