Self-employed in Spain: Expenses if Working From Home

autonomos expenses

Either through choice or by necessity a large percentage of the self-employed or ‘autonomos’ in Spain choose to work from home. That being the case, it is of course important to be aware of those expenses that can be claimed and used to reduce profits and therefore income tax.

It is also important to be aware of those that may not be claimed as expenses despite perhaps having been assured by friends that they have claimed such expenses for years without problem. It is never a problem – until hacienda begin to query them.

The basic rule to follow when claiming expenses associated with the home for the purposes of the business that you carry out there is the idea of proportion i.e. it is permissible to claim those expenses relating to the home in the proportion in which you use the home to carry out the business.

For example, if your home measures 120 square metres and the room in which you carry out the business is 30 square metres then you may claim 30/120 or 25% of the bills relating to the property. So which bills may be included?

The following list gives example of those bills that may be included:

  • Taxes associated with the property e.g. IBI
  • Rent
  • Community Charges
  • Home Insurance
  • Mortgage Interest

The above rule regarding proportionality applies regardless of whether the property is in your own name or jointly with a spouse.

Whether other utilities can be included will depend ultimately on whether or not they are used for the purposes of your business but may include the electricity, telephone and internet connection.

The expenses incurred by using a vehicle can be more complicated and depends on factors such as whether it is apt for industrial use alone or also for personal use and the specific type of activity being carried out. Up to 100% of the expenses may be claimed depending on those factors though often no more than 50% is possible.

36 Lawyers Offering Services in Spain

Testimonials for Business Services
  • Bryan Wilson
    Bryan Wilson, Mallorca

    Rosa has been an absolute Godsend and without her I would have struggled to set up my Mallorcan company.


    She has always delivered with any project that I have instructed her services on and I would highly recommend her.


    Apr 03, 2019
  • Andrea OMahony
    Andrea Omahony, Murcia

    Inma was fabulous. She was extremely professional and she answered any questions efficiently and accurately.


    Apr 01, 2019
  • Lara
    Lara, Turin

    My contact in Italy, Ilaria, was SO helpful and responsive. 100%recommend


    Jan 04, 2019
  • Nick Nicolaou
    Nick Nicolaou, Oviedo

    Very Satisfied with Miguel's work. He was very helpful and we would definitely use his services again in the future.


    Feb 20, 2018
  • Gavin Jones
    Gavin Jones, UK

    It was a real pleasure to have Miguel working on my behalf to file my non-resident taxes. He was extremely helpful, gave reassuring advice and I had a high level of confidence in the transactions.


    Miguel is now acting as my fiscal representative in Spain and I plan to continue to use his firm's services for all my tax requirements.


    Feb 19, 2018
  • Alan Villarreal
    Alan Villarreal, Banyoles

    Very satisfied with Anna's work. She is bilingual and was extremely helpful. Will definitely use her services in the future.


    Dec 15, 2017
  • Anthony Bennett
    Anthony Bennett, Barcelona

    Anna provided the best possible solution for me in my situation, and helped out as much as she possibly could.


    I would recommend her services to anybody seeking legal or financial advice.


    Oct 19, 2017
  • Robert Toth
    Robert Toth, Ireland

    Anna was very, very helpful, always happy to assist and also approachable and professional.


    I was very satisfied with the legal services.


    Feb 09, 2017
  • LP
    LP, Tenerife

    We used Rossana’s services multiple times after the first contact. She is always there when we need support, even for things that are not directly related with the services she was in charge of.


    Her charges are always very reasonable.


    Dec 06, 2016
  • P.T.
    P.T., Benalmadena

    All tax returns are handled online, so I don't need to go anywhere to accomplish my tax obligations in Spain. Although the service is provided mainly by internet, Jaime met me when necessary, and I can always contact quickly him or his team by phone, email, skype and even whatsapp.


    Jaime and his team have been really helpful during the setting-up process of my business.


    Jan 15, 2015
  • Hanna
    Hanna, Tarragona

    Since I am a foreigner, I can’t speak Spainish. My law firm provided me two lawyers – one speaks English very well and the other one is the expert in my case.


    They answered me very quickly, and handle my case in a very efficient way. Cannot find a better lawyer in Tarragona.


    Mar 29, 2014
Send Your Enquiry
Are there public holidays?

Enquiry sent. Thank you!

Please fix errors