Autónomo business expenses: prepare the right evidence

Make the business connection clear

For uncertain expenses, note the assignment or business purpose they serve. An invoice note does not prove every claimed use. For mixed-use purchases, record how they are actually used.

Keep invoices and payments separately

A bank entry proves payment but does not automatically replace the required invoice. Check supplier, customer, description, date and tax details. Request missing or incorrect documents from the supplier early and link later corrections to the original.

IRPF and VAT involve separate tests

Whether an amount reduces taxable profit and whether its VAT is deductible depends on different conditions. Vehicles, home costs, hospitality and mixed use should not be handled using a blanket percentage found online. Give the adviser the actual circumstances, not just an expense label.

Asset purchase or recurring cost?

An item used over time may be treated differently from day-to-day consumption. Record purchase date, first use and purpose. Depreciation, special limits or other treatment must be assessed for the particular item.

A practical closing routine

Flag missing invoices, private use, foreign invoices and possible duplicate entries. Send that list with the records. Keep the reasoning for disputed items so the same question does not restart without context next quarter. Collecting evidence supports assessment; it does not guarantee a deduction.

Official sources and next steps

• BOE: Income tax rules for economic activities
• AEAT: Input VAT deduction conditions

Related assistance: Accounting and business taxes.

Related next steps: Modelo 130: IRPF advance payments for autónomos · Correct an invoice in Spain: factura rectificativa.

Updated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.