Tax-deductible expenses for the self-employed in Spain: what you can claim and how to support it

If you are self-employed, paying an expense does not automatically make it tax-deductible.

Nor does having an invoice.

To establish the right treatment, you first need to answer several questions:

How does it relate to your business? Which tax territory applies? What is the IRPF treatment? Which indirect tax applies to you? What documents do you have? Can you substantiate its use?

That is where an apparently simple answer starts to need qualifications.

A computer can clearly relate to your work without being deductible in full at once.

A car can have one answer for IRPF and a different one for VAT.

A meal may meet very specific requirements.

And a correctly issued invoice shows that a transaction took place, but not necessarily that the purchase was used for your business.

The Spanish Tax Agency sets out several basic requirements: the expense must relate to the business, be correctly recorded and allocated, and be adequately substantiated.^[1]

That is why this guide does not aim to give you an endless list of things you can “write off”.

It aims to help you look at an invoice and understand:

what to check, what you can substantiate and when you still lack enough information to decide.

Because the aim is not to deduct everything.

It is to avoid claiming what is not allowable and not overlook what is.

This guide is primarily for individual self-employed taxpayers using direct assessment (estimación directa). Territorial variations and specific regimes are identified separately.

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Which expenses a self-employed person can deduct

A self-employed person can deduct business-related expenses when the applicable tax and documentation requirements are met.

This may include professional services, software, advertising, rent, utilities, certain equipment, training, insurance, supplies, social security contributions and some travel and meal expenses.

But knowing an expense's category is not enough to decide.

An adviser's invoice relating to your business has a fairly obvious professional connection.

A vehicle you also use privately needs considerably more analysis.

The same applies to a shared phone, part of your home or certain meals.

The question that best distinguishes the cases is:

Why does this expense arise in my business?

If you can reasonably explain its connection to your services, what you sell, your clients or how your business operates, you have the first element.

If that connection does not exist, getting an invoice in your name does not turn a private expense into a business one.

The basic requirements for a deductible expense

To analyse it, separate four issues.

First, there must be a connection between the expense and the economic activity.

Second, it must be correctly recorded in the relevant accounts or record books.

Third, you must respect its allocation to the correct period. Buying something this year does not necessarily make its full cost an expense for this tax year. Some assets may have to be deducted over time through depreciation or amortisation.

And fourth, you need adequate substantiation.^[2]

Keep one idea in mind throughout this guide:

Having an invoice, proving payment and proving a business connection are three different things.

An expense deductible for IRPF and deductible VAT are not the same thing

This is probably the most important distinction in the article.

When someone asks:

“Can I claim this invoice?”

they may actually be asking two questions.

The first:

can I treat this amount as a business expense for Spanish personal income tax (IRPF)?

The second:

can I deduct the input VAT?

And the answers need not be the same.

VAT has its own requirements relating to business use, entitlement to deduct, documentation and recording.

You may also not be entitled to deduct all the VAT, or may be subject to pro rata rules.^[3]

Input VAT you deduct through VAT returns does not also become an IRPF expense.

When that VAT is not deductible, its treatment may differ and, for some assets, it may form part of the acquisition cost.

The rule of thumb is simple:

First identify the expense and the tax territory. Then analyse IRPF and the applicable indirect tax separately.

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Quick table of tax-deductible expenses for the self-employed

This table is an initial filter.

It does not replace an assessment of the specific case.

“Yes” means it may generally qualify when the requirements are met.

“It depends” means exactly that: we need to know more about use, circumstances or documentation.

Show full table

This table also explains why a phrase such as:

“100% tax-deductible expense”

can be misleading unless we specify for which tax, on what amount and under which conditions.

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Do deductible expenses vary depending on where you pay tax in Spain?

Yes. Before applying VAT, IGIC or IPSI rules, identify the relevant tax territory, because both the applicable legislation and the indirect tax you need to analyse may differ.

This does not mean each autonomous community independently decides whether a software or adviser's invoice is business-related.

Several layers need to be distinguished.

Common-regime territory

The general criteria in this guide apply to most self-employed taxpayers subject to common-regime IRPF rules.

Autonomous communities may also have their own regional tax reliefs on the tax return.

But regional tax relief is one thing and the deductibility of a business expense is another.

We should not mix them up.

Navarre and the Basque Country

Navarre has its own foral IRPF legislation.^[4]

In the Basque Country, IRPF is a tax governed by its own legislation under the Economic Agreement, and the provincial tax authorities exercise their powers under the relevant connecting rules.^[5]

That is why a reliable tool should not give a definitive answer designed for common-regime territory without first identifying whether foral legislation applies.

Canary Islands, Ceuta and Melilla

Here the difference is particularly clear.

Spanish VAT applies in mainland Spain and the Balearic Islands, but not in the Canary Islands, Ceuta or Melilla.^[6]

The Canary Islands apply IGIC.^[7]

In Ceuta and Melilla, the local indirect tax is IPSI.^[8]

This means we cannot solve the issue simply by replacing “VAT” with “IGIC” or “IPSI”.

They are different taxes and need their own rules.

What about autonomous communities and local councils?

Autonomous communities can establish certain tax reliefs, while councils administer local taxes, fees and some allowances.

But that does not mean a council decides whether your computer is a business expense.

Any relevant local allowance or regional tax relief should be examined as a separate tax benefit.

Not confused with the ordinary deductibility of business expenses.

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Deductible expenses that raise the most questions

Accounting, advisory and professional services

Quick answer fees for an accounting firm, tax adviser, lawyer or other professional hired for a business-related need may qualify as a deductible expense.

The business connection is usually fairly clear when the service is provided for the business itself.^[9]

If you have an invoice for €150 + €31.50 VAT and can deduct the full €31.50 through VAT, the IRPF expense does not automatically become €181.50.

Each part has its own treatment.

If that VAT is not deductible, the answer may differ.

You also need to consider withholding taxes.

If the professional invoice is subject to withholding and you must apply it, check the obligation to report and pay it using Form 111.^[10]

Not all professional services have exactly the same treatment, so check the specific case.

You need an invoice and a reasonable connection between the service purchased and your business.

Software, subscriptions, advertising and marketing

Quick answer software, digital tools and campaigns you actually use to run or promote your business may have a clear business connection.

But not all technology purchases are the same.

A monthly subscription and the acquisition of an asset or right that will last for years may receive different treatment.

In some cases, depreciation or amortisation may apply.^[11]

Who the supplier is also matters.

If you buy software or services from an overseas supplier, checking whether the invoice includes Spanish VAT is not enough.

Depending on the transaction, where the supplier is established and the place-of-supply rules, the reverse charge and, where relevant, other reporting obligations relating to intra-EU transactions may apply.

Therefore:

“The invoice has no Spanish VAT” does not automatically mean “there is nothing for me to check”.

It is not appropriate to describe every overseas software purchase generically as an “intra-Community acquisition”.

First establish the type of transaction involved.

You need an invoice, supplier identification, a service description and a sufficient business connection.

Computer, phone and internet

Here, distinguish three issues.

Computer

A computer used professionally may be allocated to the business.

But:

deductible does not necessarily mean deductible in full on the purchase date.

If it is a fixed asset, depreciation may be required.

For VAT, you also need to analyse the type of asset and its use.

There is no general rule such as:

“I use it 70% for work, so I automatically deduct 70%.”

Mobile phone line

For IRPF, the Spanish Tax Agency states that costs of using a mobile phone line are deductible insofar as that line is used exclusively for the economic activity.

Buying the handset itself is a separate issue.

Where applicable, it must be deducted through depreciation using the appropriate rate on its acquisition cost.^[12]

That is why you should clearly distinguish:

phone line ≠ handset purchase

A line used exclusively for business offers a much clearer situation than using the same number for clients and private life.

Internet

A connection used exclusively at business premises has a much more direct business link.

Home internet falls under the specific rules for working from home.

Premises, office and working from home

Business premises and part of your main home used as an office are not assessed in exactly the same way.

Rent for business premises may qualify as a business expense and, depending on the transaction, VAT and withholding may apply.

Where the letting or subletting of urban property is subject to withholding and you must apply it, payment is made using Form 115.^[10]

When you work from home, the analysis changes.

For certain utilities for IRPF purposes, the general rule applies 30% to the ratio of business-use floor space to the home's total area, unless a different percentage can be proven.

For example:

Home: 100 m²

Office: 20 m²

Business-use proportion: 20 %

Applying 30%:

30 % × 20 % = 6 %

If the utilities cost €1,200, applying that formula would give €72.

This does not mean:

“I can deduct 30% of my entire household electricity bill”.

Nor does it mean the same rule can automatically be applied to VAT.

Once again:

IRPF and VAT require separate analyses.^[12]

Car, fuel, parking, tolls and repairs

This is probably the best example of why simply asking:

“Is it deductible?”

may not be enough.

Cars for IRPF purposes

For an ordinary passenger car, IRPF treatment is particularly restrictive.

In general, business use must meet strict requirements, although exceptions exist for certain vehicles and activities.

That is why:

“I use my car 70% for work”

does not automatically mean:

“I deduct 70% for IRPF”.^[13]

Cars for VAT purposes

VAT follows a different logic.

Certain passenger cars may start from a presumed business-use proportion of 50 % once at least some business or professional use is established, without prejudice to proving a different percentage or to specific cases.

And that percentage applies to the VAT amount.

Not to the total amount paid.

For example, if a fuel invoice includes €10.41 VAT and a 50% deduction applies, that would mean approximately €5.21 VAT.

Not half of the entire invoice.

The VAT rules may also cover certain costs directly related to the vehicle, such as fuel, parking, tolls or repairs.

An invoice proves the transaction. It does not necessarily prove the vehicle's business use on its own.^[14]

Meals and subsistence

Quick answer certain meal expenses of the self-employed taxpayer may be deductible under direct assessment when the specific conditions are met.

Requirements include that they be the taxpayer's own expenses, incurred in the course of the business, at catering or hospitality establishments, paid electronically and within the relevant monetary limits.

The official reference limits are:

^[15]

An important caveat is needed here.

The Spanish Tax Agency itself explains that the reference to employee subsistence allowance rules is for the purpose of the monetary limits and does not automatically extend all the other allowance requirements to self-employed taxpayers.

At the same time, the official table presents the limits by reference to a different municipality and, for overnight stays, includes a qualification relating to the usual workplace and residence.

That is why we would not use “same or different municipality?” as an isolated automatic test that alone determines whether a meal is deductible.

If that point changes the outcome in a specific case, discuss it with your adviser.

Paying electronically, for example by card, is one of the requirements.

But:

paying by card ≠ an automatically deductible meal.

There still needs to be a business connection.

Nor should we confuse:

the self-employed person's own meals

with:

hospitality or a meal provided to a client.

They are different categories.

Training, courses and conferences

Training may qualify as an expense if sufficiently related to your current business activity.

The useful question is not:

“Is it a professional course?”

But:

“Can I explain how this training relates to the activity that generates my income?”

For a designer, advanced training in a tool used on their projects may offer a fairly clear connection.

Training exclusively for a future activity not yet carried out needs a different analysis.

VAT may also have special considerations, as some educational activities are exempt.

An invoice without VAT is therefore not necessarily incorrectly issued.

You need an invoice and, where the connection is not obvious, it may help to keep information about the training syllabus and content.

Insurance and health cover

Insurance directly related to the business may qualify as an expense where that connection exists.

The self-employed person's health insurance also has a specific rule under direct assessment.

Premiums paid by the taxpayer are deductible for:

• their own cover;
• their spouse's cover;
• cover for their children under 25 who live with them.

The maximum limit is:

• €500 for each of these people;
• €1,500 for each person with a disability within those categories.

^[16]

So simply identifying:

“health insurance”

is not enough.

You need to check who is insured, their circumstances and the amount relating to each person.

Workwear and protective equipment

Here I would avoid a statement as broad as:

“Work clothes are tax-deductible.”

Not every item worn during the working day becomes a business expense.

A hard hat.

Safety boots.

PPE.

A clearly specialised uniform.

These differ greatly from a suit, shoes or a coat that can ordinarily be worn outside work.

The more specialised the clothing, and the less reasonable ordinary private use would be, the clearer its business connection may be.

And again:

do not invent percentages of use.

There is no universal rule saying:

“I use it 80% for work, so I deduct 80%”.

Client and supplier hospitality and gifts

Client or supplier hospitality and gifts may qualify for IRPF within the statutory limit.

That limit is 1% of net turnover for the tax period.

But 1% is a maximum limit.

Not automatic permission to spend that amount.

If your net turnover were €100,000, the monetary limit would be €1,000.

Each expense still needs a business connection and adequate evidence.

VAT treatment differs again, with specific restrictions for certain hospitality and gifts for clients, employees or third parties.

An expense qualifying for IRPF does not automatically make its VAT deductible.^[17]

Bank charges and self-employed social security contributions

Bank charges relating to business transactions may form part of business expenses where that connection exists.

Separating private and business transactions does not magically make an expense deductible.

But it can make it much easier to show what genuinely belongs to the business.

The RETA contribution may also form part of the business owner's expenses.

Under earnings-based contributions, later adjustments, additional payments or refunds may arise whose tax treatment needs checking.

Here we are not looking for an invoice with a taxable amount plus VAT.

We are talking about a social security contribution.^[15]

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Which expenses are not deductible for the self-employed

Not everything paid from the business account is a tax-deductible expense.

Purely private expenses do not become business expenses because they are paid from an account used for the business.

Nor because we obtain an invoice in our name.

Criminal and administrative fines and penalties, certain surcharges and other expressly excluded items are not tax-deductible expenses.^[18]

Donations and gratuitous payments also need attention, without confusing them with certain promotional expenses, hospitality subject to its own rules or other expenses genuinely related to income.

And there is a third particularly important situation:

the expense may be business-related, but the documentation may be insufficient.

In that case, the answer should not automatically become:

“It is not deductible.”

But neither should we say:

“Yes, claim it.”

as though everything had been substantiated.

The right response is to identify:

what is missing before a decision can be made.

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What documents you need to deduct an expense

This is almost as important as knowing the expense category.

Because it is one thing for an expense to potentially qualify for tax purposes.

Being able to properly substantiate your specific transaction is another.

Full invoice

When buying goods or services from a business or professional, a full invoice usually provides the clearest documentary basis.

But remember:

A valid invoice does not make every purchase a business expense.

If you buy a television and have a flawless invoice, you still need to answer:

how does that television relate to your business?

Will a simplified invoice do?

It can.

The statement:

“You can never claim anything with a receipt”

is too categorical.

To deduct VAT using a simplified invoice, the Spanish Tax Agency says the issuer must include:

• recipient's tax identification number (NIF);
• recipient's address;
• VAT charged, shown separately.

^[19]

That is why we should distinguish:

a simplified invoice containing those details

from:

a basic receipt that does not properly identify the recipient or show the VAT separately.

Even when those formal requirements are met, all the other conditions for claiming the deduction still apply.

Proof of payment is not the same as an invoice

A bank transaction or transfer can show that money left your account.

But a transfer that only says:

“€250 — Juan”

does not necessarily explain what service Juan provided, which tax applied or how the transaction related to your business.

That is why:

transaction document ≠ proof of payment ≠ evidence of business use

Each element answers a different question.

The invoice does not always prove the full business connection either

This is particularly important for expenses such as:

computers,

mobile phones,

vehicles,

housing,

travel,

clothing,

training.

A computer invoice shows what you bought, who was involved and how much you paid.

But it may not, on its own, prove:

what you actually use that computer for.

You do not need a twenty-page file for every pen.

You need to be able to answer, months later:

“Why did we treat this invoice as a business expense?”

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I have an invoice in front of me: how do I know if I can claim it?

After all the examples above, the analysis can be reduced to a fairly simple sequence:

1. What is it?
2. Is it business-related?
3. Which tax territory applies?
4. What is the IRPF treatment?
5. Which indirect tax applies: VAT / IGIC / IPSI?
6. Is it a current expense or a fixed asset?
7. What document do I have?
8. What must I prove?
9. Clear / conditional / review needed

The order matters.

If you do not yet know exactly what you bought, starting with percentages makes no sense.

If there is no business connection, obtaining an invoice does not fix the problem.

If you do not know which tax territory applies, you may apply the wrong tax.

And if you mix IRPF with VAT, IGIC or IPSI, a correct rule may end up being used incorrectly.

When an expense may qualify but information is missing, a good answer does not pretend to be certain.

It is to say:

“It may qualify, but you still need to check…”

That is much more useful than an exact figure built on incomplete information.

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The most common mistakes when deducting expenses

Five ideas explain many of the mistakes:

The opposite mistake also exists:

not claiming business expenses out of fear.

That is why the aim is not to include as many expenses as possible.

It is to distinguish:

clearly business-related · conditional · needing review

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What to do with an invoice when you receive it

Here a problem arises that is no longer solely about tax law.

But it has a major impact on tax work.

You can know the rules perfectly and still lose track of an expense because the invoice:

• arrived by email,
• was left on your phone,
• was downloaded from a platform,
• was sent by WhatsApp,
• or was never requested.

An available deduction is of little practical use if its documents never reach review.

That is why the best time to organise an invoice is not the day before filing the quarterly return.

It is when you receive it.

The workflow should be simple:

1. receive
2. identify
3. add context if needed
4. check documents
5. centralise
6. know what is missing
7. prepare
8. review

An adviser's invoice is probably almost self-explanatory.

A meal.

Fuel.

A particular technology purchase.

They may need information that no one remembers three months later.

You do not need to prepare a tax defence every time you spend €15.

You need to avoid an €80 invoice appearing at the close with the only explanation being:

“I cannot remember what it was for.”

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Do you already have the documents?

This is where you can use CierreListo.

CierreListo does not decide whether a car is deductible.

It does not replace your adviser's tax judgement.

It does not decide the tax treatment of an invoice.

It works in the stage before that:

1. receive
2. identify
3. centralise
4. know what is missing
5. prepare
6. review

CierreListo works behind the scenes. The firm stays at the forefront.

Knowing an expense may be deductible is of little use if the invoice gets lost, is scattered across channels or never reaches the person who needs to review it.

CierreListo lets you centralise documents, keep outstanding items visible and prepare the file for review.

• Centralised documents
• Outstanding items visible
• Information ready for review

See how CierreListo works

CierreListo does not decide whether an expense is tax-deductible. That assessment belongs to the professional reviewing each case.

The close starts long before review.

It starts when every document has its place.

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When you should discuss an expense with your adviser

You do not need to call your adviser about every pen.

But it is worth doing so when a general answer is no longer enough.

Especially when the case involves:

private and business use · IRPF/VAT differences · pro rata deductions · assets and depreciation · overseas suppliers · insufficient documents · foral legislation · IGIC · IPSI

Invoices that turn up late also need reviewing.

VAT has deadlines for exercising the right to deduct when the requirements are met.

That does not mean any old invoice can be put into any quarter.

IRPF also has its own allocation rules.^[20]

A responsible tool should not be afraid to answer:

“This case needs professional review.”

Sometimes acknowledging that limit is precisely the right answer.

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Frequently asked questions about deductible self-employment expenses

What can I deduct as a self-employed person?

Business-related expenses meeting the applicable tax requirements: business connection, recording, allocation and substantiation.

The category is a guide.

It does not replace analysis of your case.

What does it mean for an expense to be 100% deductible?

On its own, the phrase is too imprecise.

You need to know whether it refers to IRPF or VAT, which amount is being analysed and what conditions must be met.

It is much more precise to say:

“This amount is fully deductible for this tax when these conditions are met.”

Do I always need an invoice?

Not every deductible expense takes the form of a commercial invoice.

RETA contributions are a good example.

But for purchases and services from businesses or professionals, documentation is essential.

To deduct VAT, you also need a valid supporting document and must meet the other requirements.

Can a simplified invoice support a VAT deduction?

It can.

To deduct VAT using a simplified invoice, it must include, in addition to the generally required details, the recipient's NIF and address and the VAT amount charged separately.

That does not remove the other requirements for exercising the right to deduct.

Can an expense be deductible for income tax but not for VAT?

Yes.

Income tax (IRPF) and VAT have different requirements.

VAT deducted through your VAT return is not counted again as an income tax expense.

Where VAT is not deductible, its treatment may differ.

How much does a deductible expense actually save me?

There is no universal formula such as:

“€100 spent = €30 saved.”

A deductible expense reduces business income by the amount allowed for tax purposes.

The final income tax effect depends on your tax circumstances.

VAT also follows a different mechanism.

That is why it is best to avoid promises such as:

“The tax authorities will refund you X.”

Do the rules change depending on the autonomous community?

Some aspects do.

In Spain's common tax territory, general rules apply to business expenses, and autonomous communities may also provide certain regional tax deductions.

Navarre and the Basque Country have specific rules under their own tax systems.

The Canary Islands, Ceuta and Melilla also apply indirect taxes different from mainland Spanish VAT.

Does a self-employed person in the Canary Islands deduct VAT?

The Canary Islands are outside the territory where Spanish VAT applies.

The tax that applies there is IGIC.

We should not automatically apply a VAT rule to IGIC.

What should I do if I find an old invoice?

Do not assume either that you have lost any possibility of a deduction or that you can include it in any period you choose.

Check when the entitlement arose, what documents you have and which time limits apply to each tax.

Send it to your adviser as soon as possible and explain that you found it later.

When should I ask my adviser directly?

Where there is mixed use, a regional tax regime, partial VAT deduction, an overseas supplier, uncertain depreciation, insufficient documentation, business use that is difficult to prove, or any other circumstance in which the specific facts could change the outcome.

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Conclusion: claiming correctly matters more than claiming more

After discussing cars, phones, meals, your home, software, training, insurance and invoices, the key point is much simpler than a list of fifty expenses.

You need to ask the right questions:

1. what you paid for
2. what you use it for
3. which tax territory applies
4. how income tax applies
5. which indirect tax applies: VAT, IGIC or IPSI
6. what document you have
7. what you can substantiate
8. what still needs checking

In some cases, the answer will be clear.

In others, the correct answer will be:

“It depends.”

That is not a bad answer.

A bad answer is to say “it depends” without explaining what it depends on.

CierreListo's Deductible Expense Checker helps you identify which fact could change the outcome and what you need to check before deciding.

Because:

The aim is not to deduct everything. It is to avoid claiming what is not eligible and not overlook what is.

One final piece remains that no tax rule can solve on its own.

The invoice has to arrive.

It has to be identifiable.

It has to be in the right place.

And someone has to know what is still missing before the close.

That is why another rule is worth remembering:

The best time to organise an invoice is not the day before filing your quarterly returns. It is when you receive it.

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Official sources

These are the official sources cited in the guide using numbered references.

1. [1]
   Spanish Tax Agency — Tax-deductible expenses in business activitiesRead the official source → (opens in a new tab)Back to the text ↑
2. [2]
   Spanish Tax Agency — Requirements for an expense to be deductibleRead the official source → (opens in a new tab)Back to the text ↑
3. [3]
   Spanish Tax Agency — Which input VAT can be deductedRead the official source → (opens in a new tab)Back to the text ↑
4. [4]
   Government of Navarre — Regional income tax legislationRead the official source → (opens in a new tab)Back to the text ↑
5. [5]
   Basque Government — Main taxes and the Economic AgreementRead the official source → (opens in a new tab)Back to the text ↑
6. [6]
   Spanish Tax Agency — Territory where VAT appliesRead the official source → (opens in a new tab)Back to the text ↑
7. [7]
   Canary Islands Tax Agency — IGICRead the official source → (opens in a new tab)Back to the text ↑
8. [8]
   Spanish Tax Agency — Ceuta and MelillaRead the official source → (opens in a new tab)Back to the text ↑
9. [9]
   Spanish Tax Agency — Independent professional servicesRead the official source → (opens in a new tab)Back to the text ↑
10. [10]
    Spanish Tax Agency — Filing and viewing returns by formRead the official source → (opens in a new tab)Back to the text ↑
11. [11]
    Spanish Tax Agency — Other external servicesRead the official source → (opens in a new tab)Back to the text ↑
12. [12]
    Spanish Tax Agency — Practical Income Tax Guide 2025Read the official source → (opens in a new tab)Back to the text ↑
13. [13]
    Spanish Tax Agency — Criteria for allocating assets to a businessRead the official source → (opens in a new tab)Back to the text ↑
14. [14]
    Spanish Tax Agency — Practical VAT Guide 2025Read the official source → (opens in a new tab)Back to the text ↑
15. [15]
    Spanish Tax Agency — Business owner's expensesRead the official source → (opens in a new tab)Back to the text ↑
16. [16]
    Spanish Tax Agency — Health insurance for self-employed taxpayers and their familiesRead the official source → (opens in a new tab)Back to the text ↑
17. [17]
    Spanish Tax Agency — Non-deductible expensesRead the official source → (opens in a new tab)Back to the text ↑
18. [18]
    Spanish Tax Agency — Non-deductible taxes and itemsRead the official source → (opens in a new tab)Back to the text ↑
19. [19]
    Spanish Tax Agency — Invoice types and simplified invoicesRead the official source → (opens in a new tab)Back to the text ↑
20. [20]
    Spanish Tax Agency — Requirements for deducting VATRead the official source → (opens in a new tab)Back to the text ↑