Can I deduct fuel for my car as an autónomo?

For VAT, 50% as a general rule. For IRPF only if the vehicle is exclusively assigned to the activity, except transport, courier, taxi, driving school or sales reps, which deduct 100%.

Deductible expenses for the self-employed in Spain 2026

Deducting your expenses properly is the most effective legal way to pay less income tax (IRPF) and VAT as an autónomo. But Hacienda is strict: an expense is only deductible if it meets certain requirements. This guide lists the full set of deductible expenses in 2026, the tricky cases (vehicle, home, per diems), the new 5% deduction and the expenses the tax office rejects.

The golden rule: an expense is deductible if it is linked to your activity, backed by a full invoice (with your NIF) and recorded in your books. Meeting that, you can deduct the autónomo fee, utilities, supplies, your gestor, insurance and many more. Special cases: the vehicle (50% of VAT; for IRPF only if fully assigned to the activity), the home (30% of utilities on the part used for work) and per diems. New in 2026: you can deduct an extra 5% for hard-to-justify expenses (max €2,000).

In this guide

The 3 requirements Hacienda demands
List of deductible expenses
The vehicle: VAT and IRPF
Working from home
Per diems and meals
The 5% deduction (new in 2026)
Expenses that are NOT deductible

The 3 requirements Hacienda demands

For Hacienda to accept an expense, it must meet all three at once:

Link to the activity. The expense must be assigned to your economic activity. Personal expenses are not deductible.
Full invoice. You need an invoice with all tax details (issuer's and your NIF, date, itemised description). A simple till receipt usually does not allow you to deduct the VAT.
Accounting record. The expense must be entered in your record books of expenses and capital goods.

Payment methodFor certain expenses (such as per diems) Hacienda also requires electronic payment (card or transfer), not cash. And cash payments between businesses are capped by law.

List of deductible expenses

These expenses can be deducted under direct assessment, provided they meet the requirements above:

Category	Examples
Social Security	Your monthly autónomo fee (cuota).
Premises/office	Rent, service charges, utilities (electricity, water), repairs.
Utilities (if working from home)	Proportional part of electricity, water, gas and internet (see specific section).
Phone and internet	Line and data assigned to the activity.
Supplies and stock	Office supplies, goods for resale, raw materials, packaging.
Equipment and depreciation	Computer, furniture, machinery (deducted via depreciation).
Software and tools	Programs, licences, professional subscriptions, hosting, domains.
Professional services	Gestor, accountant, lawyers, notary linked to the activity.
Insurance	Professional liability, premises, health insurance (capped at €500/year per person).
Training	Courses, books and training related to your activity.
Advertising and marketing	Ads, website, design, campaigns.
Financial costs	Bank fees, interest on business loans.
Fees and associations	Professional association and sector fees.
Per diems and travel	Travel, accommodation and meals for work (with limits).

Health insuranceYou can deduct private health insurance for yourself, your spouse and children under 25, capped at €500 a year per person (€1,500 if there is a disability).

The vehicle: VAT and IRPF

The car is the expense that raises the most questions, because VAT and IRPF follow different rules:

VAT: as a general rule you can deduct 50% of the VAT on the vehicle and its costs (fuel, maintenance, insurance), by legal presumption of mixed use.
IRPF: stricter. A car is only deductible for IRPF if it is exclusively assigned to the activity (100% professional use). For mixed use, Hacienda does not allow a partial deduction in IRPF.

The exception is activities where the vehicle is an essential tool, which can deduct 100% also for IRPF: carriers, couriers, taxis, driving schools, sales reps and agents.

Keep evidenceIf you deduct vehicle costs, keep proof of professional use (routes, clients, signage). It is one of the points Hacienda reviews most.

Working from home

If you carry out your activity at your main home, you can deduct two things:

Home ownership costs (property tax/IBI, service charges, insurance, depreciation or interest): in proportion to the square metres assigned to the activity relative to the total.
Utilities (electricity, water, gas, internet): the legal formula applies — on the percentage of assigned metres, you deduct 30%.

For example, if your office takes up 20% of the home: you deduct 30% of that 20% of the utilities, i.e. 6% of the total electricity, water, gas and internet bill.

PrerequisiteYou must have told Hacienda, in your census registration (modelo 036), the percentage of the home assigned to the activity.

Per diems and meals

You can deduct your meal costs when they arise for business reasons, meeting strict requirements: electronic payment, in hospitality/catering establishments, on working days. The daily limits are:

Situation	In Spain	Abroad
No overnight stay	€26.67/day	€48.08/day
With overnight stay	€53.34/day	€91.35/day

Accommodation on business trips is deducted at its real amount (with an invoice), without that daily limit.

The 5% deduction (new in 2026)

If you are taxed under simplified direct assessment (turnover below €600,000/year), you can deduct 5% of your net income as "hard-to-justify expenses", capped at €2,000 a year and with no invoice required. It is designed for small daily expenses you cannot document. It is applied automatically when calculating your net income in the tax return.

Calculate your modelo 130 with your expenses →

Expenses that are NOT deductible

❌ Hacienda rejects them

Fines and administrative or traffic penalties.
Surcharges and late-payment interest.
Personal or leisure expenses unrelated to the activity.
Everyday clothing (unless a uniform or PPE with a logo).
Meals and gifts without sufficient business justification.
Donations (they have their own deduction regime).
Deductible input VAT (it goes through modelo 303, not as an expense).

✓ Yes, with conditions

Vehicle: 50% of VAT; IRPF only if assigned (or 100% in specific activities).
Home utilities: 30% on the assigned part.
Per diems: with daily limits and electronic payment.
Health insurance: up to €500/year per person.
Client entertainment: deductible up to 1% of turnover.

VAT for the self-employed → modelo 130 calculator → Back to the self-employed hub →

Frequently asked questions

Can I deduct fuel for my car?

For VAT, 50% as a general rule. For IRPF only if the vehicle is exclusively assigned to the activity, except for activities such as transport, courier, taxi, driving school or sales reps, which deduct 100%.

How much can I deduct if I work from home?

Ownership costs in proportion to the assigned square metres; and utilities (electricity, water, gas, internet) at 30% on that percentage of assigned metres.

Do I need an invoice or is a receipt enough?

To deduct VAT you need a full invoice with your NIF. A simple receipt usually is not enough. Without an invoice, you can only use the 5% hard-to-justify deduction.

What is the 5% hard-to-justify deduction?

Under simplified direct assessment you can deduct 5% of net income (max €2,000/year) without an invoice, for small expenses you cannot document.

Can I deduct meals with clients?

Client entertainment is deductible up to 1% of annual turnover, always with an invoice and proof of the business reason.

Official sources

Guidance based on the rules in force in 2026. Whether each expense is deductible depends on your activity and on being able to prove its link to it. This does not replace advice from a qualified tax adviser (gestor), recommended for doubtful expenses (vehicle, home).