Expenses
Deductible expenses for autónomos: rules and examples
When a cost reduces IRPF, which documents to retain and why IVA and IRPF deduction rules are not identical.
Direct answer
A cost is generally deductible for IRPF when connected to the activity, allocated to the correct period, properly evidenced and recorded in the required books. A business-bank payment alone does not prove deductibility.
Four tests for an expense
Check business connection, sufficient evidence, book registration and correct timing. Mixed personal use requires stronger support.
Common categories
Software, advisers, insurance, rent, Social Security, training, travel and depreciation can qualify under category-specific conditions.
IRPF is not IVA
The same cost may receive different treatment in each tax. Input IVA often requires a full invoice and stricter business-use evidence.
Frequently asked questions
Can I deduct a computer immediately?
Durable equipment may need to be recorded as an asset and depreciated.
Is a bank statement enough?
Usually not. It proves payment but does not replace a compliant invoice.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.