Freelancer tax deductions calculator
Select your expenses and see how much you could save in income tax and VAT over the year.
Your situation
We do not save this data. Change any figure and the result recalculates immediately.
The simplified regime lets you deduct an extra 5% for hard-to-justify expenses.
We use it to estimate your marginal income tax rate.
Share of square metres dedicated to your business.
With a mixed-use car you deduct nothing in income tax and only 50% of the VAT. With exclusive use or a commercial vehicle you deduct 100%.
You deduct 100% of your monthly contribution, with no cap.
Up to €500 per year per person (€1,500 with a disability).
You deduct 100% when it is tied to your business.
As a freelancer you deduct 100%, without the €500 cap that applies to employees.
You deduct 30% of the share matching the square metres used for work.
With electronic payment and a restaurant invoice, up to €26.67/€53.34 per day in Spain (€48.08/€91.35 abroad).
Income tax only allows exclusive-use lines; VAT is deducted according to your professional-use %.
Deductible at 100% for income tax and VAT if tied to your business.
Deductible at 100% for income tax and VAT if business-related.
Business premises: 100% income tax and VAT (21%). Home: only the proportional business share.
Deductible at 100% for income tax and VAT if related to your business.
Deductible at 100%. Advertising on EU platforms works via the reverse charge.
Deductible at 100% if related to your business; part of education is VAT-exempt.
Deductible up to 1% of your turnover; the VAT is not deductible.
Business interest and fees are deductible; financial services carry no VAT.
Deduct the yearly depreciation of your assets according to the official tables.
Only uniforms, PPE or branded clothing; everyday clothes are not deductible.
Your estimated savings
Estimated tax saving
€2,602.00
Income tax saved (deductible × marginal rate) + deductible VAT.
- Deductible for income taxReduces your net income.
- €7,402.00
- Deductible input VATYou recover it in your VAT returns.
- €381.00
Estimated marginal rate: 30%
| Category | Income tax deductible | VAT deductible |
|---|---|---|
| Self-employed contribution (RETA) | €3,528.00 | €0.00 |
| Health insuranceThe legal cap was applied. | €500.00 | €0.00 |
| Professional bodies and associations | €300.00 | €0.00 |
| Home utilities (electricity, water, gas, internet)Special rule applied. | €66.00 | €0.00 |
| Phone and internetSpecial rule applied. | €247.00 | €52.00 |
| Software and subscriptions | €495.00 | €104.00 |
| Office supplies | €330.00 | €69.00 |
| Advisory and accounting | €743.00 | €156.00 |
| Hard-to-justify expensesSpecial rule applied. | €1,189.00 | €0.00 |
Would you like to claim expenses without managing the accounts yourself?
Your adviser can review the evidence, apply each rule and keep your expenses and taxes up to date.
Keep in mind
- Every expense has its own rule. Deducting is not just adding up invoices: utilities, car, per diems or entertainment each have their own percentages and caps. Applying them correctly is the difference between what you think you deduct and what the tax office accepts.
- Business use and proportion. The tax office requires the expense to be tied to your business. Many mixed expenses (home, car, phone) are only deductible in the business-use proportion, and some require exclusive use.
- Income tax and VAT don't move together. An expense may cut your income tax but give no deductible VAT, or the other way round. Insurance, per diems, entertainment or home utilities follow different rules in each tax.
- What expenses can a freelancer deduct?
- Under direct assessment (estimación directa), business expenses such as self-employed contributions, supplies, software, accountancy and depreciation may be deductible when properly supported, recorded and allocated to the correct period. Income tax and VAT deductions have different requirements. The módulos regime calculates earnings differently.
- How does the home utilities deduction work when you work from home?
- For income tax, if part of your main home is allocated to the business, the general utility rule is 30% of the share of floor area used for it, unless you can prove a different percentage. A 15% business share therefore gives 4.5% of those utilities. This rule does not automatically apply to VAT.
- Can I deduct the car and fuel?
- For income tax, a passenger car must be used exclusively for business, apart from the statutory exceptions. For VAT, first demonstrate at least partial use in an activity carrying deduction rights; a 50% business-use presumption then applies, unless a different share is proved. Certain vehicles have a 100% presumption. Do not apply the VAT percentage as an income-tax rule.
- What are hard-to-justify expenses?
- Under simplified direct assessment, provisions and hard-to-substantiate expenses are generally calculated at 5% of positive net earnings before this item, capped at €2,000 per year. This is incompatible with the reduction for economically dependent self-employed workers or those with a single unrelated client. Ceuta has a special 10% rule in 2026.
- Can I deduct the VAT on all my expenses?
- No. You must carry out transactions that allow deduction and hold the required supporting document. Some expenses have no VAT, some VAT is excluded, and business-use or pro-rata rules may limit recovery. An income-tax deduction does not by itself make the VAT deductible.
Your regime, IAE heading, business-use share and supporting documents for each expense can change the result.